基于外部审计模式的信贷风险控制研究

Research on the Credit Control Based on the Theory of Audit

本文借鉴西方审计学解决信息不对称的研究成果 ,系统论述了银行在改善信息地位方面可以进行的工作 ,指出银行可以从企业外部、内部两方面入手 ,着重收集基本信息、管理层信息、内部控制制度信息 ,详细分析了信息收集的理论基础、内容与途径 。

This paper applies the audit theory for unsymmetrical information to the credit risks control of commercial banks.The paper concludes that commercial banks can collect information from outside and inside of a company.The emphasis should be on the base information,management information and the inside-control system information.The paper also points out some mistakes probably made in the practice.