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中国经济经过三十多年的高速增长,传统的粗放型增长模式已经不能适应当前经济发展的需要。新形势、新常态也对商业银行内部审计提出了更高的要求。本文以管理学视角,研究价值导向商业银行内部控制审计理论,并结合实际,提出相关理论的实现途径。
After 30 years of rapid economic growth, the traditional extensive mode of growth can no longer meet the needs of the current economic development. The new situation and the new normal have also set higher demands on the internal audit of commercial banks. Based on the perspective of management science, this paper studies the value-oriented auditing theory of internal control of commercial banks, and puts forward the ways to realize the relevant theories according to the reality.