| 新巴塞尔协议与银行审计风险 |
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| 引用本文： | 张雪莲.新巴塞尔协议与银行审计风险[J].新疆财经,2009(4):74-77. |
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| 作者姓名： | 张雪莲 |
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| 作者单位： | 建设银行,新疆总审计室,乌鲁木齐,830002 |
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| 摘 要： | 新巴塞尔协议强化了银行风险管理理念，对银行业建立完善的内部风险制度提出了更高的要求。为适应新巴塞尔协议全面实行后带来的冲击与挑战，银行审计的理论和方法也需要改进。本文主要探讨了新巴塞尔协议对我国银行业的影响，以及银行审计的改进措施。
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| 关 键 词： | 新巴塞尔协议 银行业风险管理 银行审计风险 |
The New Basle Accord and Bank Audit Risk |
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| Zhang Xuelian.The New Basle Accord and Bank Audit Risk[J].Finance & Economics of Xinjiang,2009(4):74-77. |
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| Authors: | Zhang Xuelian |
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| Institution: | Zhang Xuelian (China Construction Bank, Urumqi 830002, China) |
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| Abstract: | The New Basle Accord strengthened the concept of risk management of banks, and made a higher demand for the banking industry to establish a sound system of internal risk. In order to meet the impact and challenges after The New Basle Accord had been performed, the banking audit theory and methodology also needed to be improved. This paper discusses the impact of The New Basel Accord on banking industry in China as well as measures to improve bank audits. |
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| Keywords: | The New Basle Accord Banking Risk Management Bank Audit Risk |
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