农村商业银行内部审计转型升级:现实意义和实践策略

Practical Significance and Practical Strategies of Transformation and Upgrading of Internal Auditing in Rural Commercial Banks

随着当前国有商业银行实行股改上市以来,商业银行面临着所有权、经营权以及资本结构等相关内容的调整变革。在这次改革大潮中,只有发挥内部审计的重要作用,才能为转型升级提供不竭动力。但是农村商业银行在发展过程中也出现了内部审计相关工作滞后的情况,现有的内部审计无法满足当前社会经济发展的实际需求,加快对于农村商业银行内部审计工作的转型升级是当前工作的重点。

With the implementation of share reform in current state-owned commercial banks, commercial banks are faced with the adjustment of ownership, management right and capital structure. In this tide of reform, only play the important role of internal audit, can provide inexhaustible motive force for transformation and upgrading. But the rural commercial bank occurred related work lag in the development of internal audit, the existing internal audit can not meet the actual needs of the current social and economic development, to accelerate the transformation and upgrading o fintemal audit of rural commercial bank is the current focus o fthe work.