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国有商业银行资产安全与注册会计师审计

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摘要 中国国有商业银行的资产质量与国民经济的健康发展息息相关,注册会计师在审计过程中应该充分发挥中介机构的作用,对于国有商业银行的内部控制制度、贷款质量、应收未收利息余额增加和应付未付利息余额不足等业务应充分关注,以签证国有商业银行会计信息,确保国有商业银行资产安全完整。
作者 刘艳 叶林
出处 《管理观察》 2008年第15期152-153,共2页 Management Observer
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