探究新时代县域农商银行经济责任审计的全流程

Exploration on the Whole Process of Economic Responsibility Audit of County Rural Commercial Bank in the New Era

国家修订颁布《党政主要领导干部和国有企业领导人员经济责任审计规定》和实施《审计署关于内部审计工作的规定》以来,银行业经济责任审计变得更加严格。经济责任审计是银行业内部审计的重要内容,无疑对处于粗放、探索完善阶段的县域农商银行内部经济责任审计工作提出了更高要求。论文对做好新时代县域农村商业银行经济责任审计谈一些思考认识。

Since the state revised and promulgated the"Regulations on the Audit of Economic Responsibility of Leading Cadres of the Party and Government and Leading Personnel of State-Owned Enterprises"and implemented the"Regulations of the Audit Office on Internal Audit Work",the audit of economic responsibility of the banking industry has become more stringent.Economic responsibility audit is an important part of the internal audit of the banking industry,which undoubtedly puts forward higher requirements for the internal economic responsibility audit of the county rural commercial bank in the extensive and perfect stage.This paper discusses some thoughts and understandings on the economic responsibility audit of county rural commercial banks in the new era.