摘要
现代金融业存在着信用风险、利率风险及通货膨胀、汇兑、金融衍生工具、政治等风险。应强化审计监督,服务宏观金融调控;要促进金融机构形成自我约束机制,强化金融内控制度等。
The existing risks in modern financial industry include credit risk,interest rate risk,and risks from inflation,exchange rate,politics and financial derivative instruments.In order to avert and eliminate these risks,we must serve macro-financial control by strengthening auditing supervi-sion and enhance internal control by establishing self-restricting mechanism in the financial institu-tions.
出处
《金融理论与实践》
北大核心
2003年第1期42-43,共2页
Financial Theory and Practice
关键词
金融审计监督
金融风险
审计监督
内控制度
financial risk
financial auditing supervision
internal control system
