运用外部审计力量对外资银行进行现场检查的问题研究

Study on the issue of on-site examination of foreign banks through external auditing

在目前我国对外资银行现场检查力量和能力不足的情况下,从我国在银行监管实际中利用外部审计的实际出发。借鉴发达国家经验,运用外部审计力量来开展对外资银行的现场检查,对完善和加强现阶段我国外资银行的监管具有积极意义。

Deficiency of the ability and authority of the on-site examination of foreign banks in China can be easily observed, although this activity is undertaken widely throughout our country. Learning from the experience of the developed countries, carry out on-site examination of foreign banks through external auditing has great significance in the present process of optimising and strengthening the monitoring mechanism over foreign banks in China.