Study On The Evluation System Of Economic Responsibility Auditing For Local Commercial Bank Executives

The safe and smooth operation of the bank fundamentally affects the steady development of China's political,economic and social environment.In order to ensure the safe and orderly operation of banks,it is necessary to strengthen supervision and inspection of banks.Economic responsibility audit for banks is the main form and the important means for the national audit department to supervise the local commercial banks,The core and goal of this task is to carry out audit evaluation.The evaluation index is the carrier of evaluation,therefore,the evaluation index is the focus of the research on the economic responsibility audit of local commercial banks.Over the past ten years of economic responsibility audit of local commercial banks to promote the healthy development of the financial industry,the prevention of corruption breeding,the bank supervision and the implementation of financial discipline,but we still need to recognize that the current on the part of the bank audit evaluation are not enough.At this stage of exploring all the evaluation methods,but also did not form a unified consensus,for the objective evaluation of bank executives worked to fulfill economic responsibility management and the decision-making ability,internal control and enterprise development ability,brings certain risks and risks.With the implementation of the national banking decisions and macro-control measures,and the rapid development of financial product innovation and external business,derivatives,the contradiction between the existing audit evaluation system lags behind the development of commercial banks has become increasingly prominent.Facing the new situation and new problems of the current financial reform and development,can not be applied mechanically or mechanically does not meet the requirements of the reform and development of the evaluation index to measure.According to the national macro financial policy,regulation deployment and the actual development situation of local commercial banks,it is urgent to improve the evaluation index of the audit of the bank's economic responsibility audit.From the basic theory,analysis of economic responsibility audit and evaluation index concept,development history and reality of the situation,through to find out the current economic responsibility audit evaluation of several current patterns and limitations,applied to the local commercial bank economic responsibility appraisal deficiencies,then put forward the research significance and Enlightenment of the local commercial bank economic responsibility audit evaluation.Through the study of relevant literature,combined with the national macro-control policies,financial situation and work practices,and using AHP and other statistical methods,set up a series of local commercial banks in economic responsibility audit evaluation index and the comprehensive analysis model.The focus of the research is clear and specific evaluation content,evaluation index and standard,so that the audit conclusion can be quantified,obtained the qualitative conclusion,the fulfillment of economic responsibility can measure,reflect and make effective use of.Then,it enumerates the case practice of the economic responsibility audit of the local commercial banks,and verifies whether the comprehensive evaluation index and analysis model can be used.Finally,summarize the deficiencies of the audit evaluation index set up in this paper.This paper is divided into six chapters,the fifth chapter is the focus of this paper,the specific content,specific analysis of local commercial bank economic responsibility evaluation index,comprehensive evaluation index and supplemented by the audit case analysis model to verify the situation,to obtain the final evaluation of the overall value,defines the corresponding evaluation grade.The main innovation of this paper is the theoretical analysis and practice of economic responsibility audit evaluation of the combination of audit carried out nearly 5 years of financial audit of enterprises reflect the problems are summarized,the implementation requirements fully reflects the state financial control measures and local commercial banks are different from the traditional enterprise management features,set the table business evaluation content and index value,the qualitative evaluation index can be converted into a unified numerical measure of the evaluation results,and the introduction of social responsibility index in the evaluation index of conventional focus on the economic benefits of the current,the current evaluation index system more scientific and complete,easy to operate.