对商业银行建立外部独立审计制度的思考

Thought About Building a Exterior Independent System of Audit in Merchant Bank

商业银行虽然建立了比较完善的内部监控制度,但由于工作视野仅限于自身内部,在许多情况下严重阻碍了监管效率的提高。而外部独立审计制度作为独立于政府和企业之外的第三方,恪守独立、客观、公正的原则,按照一定的标准、程序进行审计,从而保证了其所从事的审计工作具有准确性、可信性。对提高商业银行的经营管理水平,促进商业银行监管效率的提高都有积极的推进作用。

Although the merchant bank had built the more perfect system of supervsion and control in its interior, In most case this seriously handicaps improvemnt of efficiency of supervision and management because a lot ofwork only focused on its interior. At the same time the exterior independent system which is isolated from enterprise and goverment as the third part strictly obeys the pricinple of accuracy and trustfulness. And it is playing a important and positive role in improving level of bussiness management and promoting increase in efficiency of supervision and management in the merchant bank.