National Audit Research On The Supervision Function Of State-owned Commercial Banks

State-owned commercial banks are large in volume and well-capitalized,which is an important part of China's financial system.It is of great significance to the stability of China's financial system and economic and social development.As the "immune system" which serves for the national governance,national audit has supervisory duties on state-owned commercial banks.The national audit has made remarkable achievements in the field of bank crime,resisting the risk of banking and promoting the construction of the banking system.In recent years,as China has entered a new stage of deepening reform,the banks have been facing a series of new problems: the high rate of crime in banking;new uncertainty brought by the innovation of banking business and the mixture of finance and business;more attention is paid to state-owned enterprises and state-owned capital and so on.These have brought new challenges to the national audit in the new era.At the same time,the CPC Central Committee and the State Council have put forward new requirement for the national audit,and the national audit has entered a new stage of development.Therefore,the national audit must meet the needs of economic and social development and make timely adjustment,advancing with the times and constantly improving the effectiveness of audit supervision for the healthy development of state-owned commercial banks.Regarding the state audit of the state-owned commercial banks as the object of study,based on the audit result issued by the state-owned commercial banks on the 17 audit results announcement as a data source,this paper clarify the implementation steps of the national audit on the supervisory functions of state-owned commercial banks,analyzes the effectiveness and the shortcomings of the supervision function and puts forward some suggestions on the implementation of the supervision function of the state-owned commercial banks through research,statistics and induction,combined with other external evidence.This paper argues that the national audit does have achieved some success,but there are still some problems.This paper argues that the auditing and supervisory functions of state-owned commercial banks can be improved in the following aspects: strengthening the audit of bank innovation,paying attention to the audit of systemic financial risks,strengthening the audit of state-owned commercial banks' performance and improving the audit accountability system.