我国商业银行管理审计绩效指标体系的研究

发布时间：2018-04-13 00:02

本文选题：管理审计 + 绩效指标体系　；参考：《山东大学》2007年硕士论文

【摘要】： 20世纪90年代以来，世界范围内的银行危机频繁发生，近几年我国银行业也时常有大案要案曝光。人们逐渐认识到良好的商业银行公司治理结构是促进业务稳健发展、抵御风险和树立市场信心的重要保证。中国建设银行、工商银行等国有银行相继开展了股份制改造和内部审计体制改革等一系列重大举措，借助境外投资者、资本市场和内部审计等各方面的力量促进公司治理的完善。这为管理审计的发展提供了一个历史性的机遇。现代企业理论认为，企业是一系列契约的集合，其中最重要是财产所有者(委托人)和经营管理者(代理人)之间的委托代理关系。这是公司治理和内部审计(特别是管理审计)共同的理论基础。管理审计重在评价代理人对于受托管理责任的履行情况，它能够有效降低委托人和代理人之间的信息不对称现象和道德风险，对公司治理有明显的促进作用。如何有效发挥管理审计的作用、提高其质量和效率是当前商业银行亟待解决的重要课题。针对这一问题，本文在大量阅读管理审计相关文献的基础上，结合本人的银行审计工作经验，主要做了以下富有创新性的工作： (1)构建了一套适用于我国商业银行管理审计的绩效指标体系。我国商业银行的管理审计尚处于起步阶段，缺少公认的绩效计量标准。本文综合运用经济增加值评估法和平衡记分卡评估法，构建了一套适用于商业银行管理审计的绩效指标体系。它包含了经济增加值、内部控制评价结果等26个指标，引导审计人员综合评价被审人履行受托管理责任的状况。 (2)建立了绩效指标体系中经济增加值指标的预测模型，定量度量各指标对它的影响并做出预测分析。本文构建了以经济增加值为被解释变量、以各绩效指标为解释变量的多元线性回归模型，以C商业银行某省各分支机构2005年度经营业绩数据为样本进行了回归分析，识别出对经济增加值有显著影响的绩效指标，并对经济增加值进行预测分析，从而对银行经营管理的效果和效率进行科学、准确地评价。 (3)建立了绩效指标体系中资产结构指标的非线性优化模型，计算出最优的资产组合结构。本文以三个贷款产品的风险调整后贷款收益率的均值和方差作为银行资产管理能力的评估变量，建立了一个非线性优化模型，以确定最优的贷款组合结构，从而建立了一个审计评价的“标尺”，以便于审计人员对各支行偏离最优结构的原因进行深刻剖析，评价其管理和决策的科学性，以及持续经营的潜力。本文的理论和实践意义在于： (1)引导审计方式向管理审计转变，，并通过审计行为有意识地强化经营机构遵循银行价值至上的理念，最终达到防范委托代理风险、完善公司治理的目标； (2)建立线性回归模型和非线性优化模型，定量分析银行经营的效果和效率，以达到丰富审计手段、改进审计质量、提高管理审计实践水平的目的。
[Abstract]:Since 1990s, the world bank crisis happened frequently in recent years, China's banking industry also often have major cases of exposure. People gradually realize that the Commercial Bank of good corporate governance structure is to promote the healthy development of the business, risk resisting and establish market confidence guarantee. Construction Bank Chinese, ICBC and other state-owned banks to carry out shareholding system transformation and internal audit system reform and a series of major initiatives, with the help of foreign investors, the capital market and the internal audit power to promote the improvement of corporate governance. This has provided a historical opportunity for the development of management audit.
According to the theory of modern enterprise, the enterprise is a collection of a series of contracts, of which the most important is the property owner (principal) and managers (agents). The principal-agent relationship between corporate governance and internal audit (especially management audit) the common theoretical basis. The management audit focuses on Evaluation for the fulfillment of the management agent it can effectively reduce the responsibility of the principal and agent and the phenomenon of asymmetric information and moral hazard, plays a significant role in promoting corporate governance. How to effectively play the role of management audit, improve the quality and efficiency of commercial banks is the important problem urgently to be solved.
Aiming at this problem, based on reading a lot of management audit related literature and combining with my bank audit experience, this paper has done the following innovative works.
(1) to construct a set of suitable performance index system of management audit in commercial banks in China. The management audit of commercial banks in China is still in the initial stage, the lack of performance measurement standards recognized. This paper uses economic value added evaluation and the Balanced Scorecard evaluation method, construct a set of applicable to the management audit of commercial banks the performance index system. It contains the economic value added, 26 indicators of internal control evaluation, comprehensive evaluation of the audit staff audit guide to fulfill the accountability status.
(2) to establish the performance index system of economic value added index prediction model, to measure the influence of each indicator on it and make a prediction analysis. This paper constructs the value added as explanatory variables to economic variables, multiple linear regression model to each performance index for each branch, with a 2005 C commercial bank the annual operating results as the sample data for regression analysis, identify the value added performance indicators have a significant impact on the economy, and the economic value added to analyze, to carry on the scientific management of bank efficiency, accurate evaluation.
(3) to establish the nonlinear optimization model of asset structure index in the performance index system, calculate the optimal portfolio structure. Based on the three loan risk adjusted loan yields the mean and variance of the competence management of bank assets evaluation variables, establishes a nonlinear optimization model to determine the loan portfolio structure the best, so as to establish an audit evaluation "ruler", in order to facilitate the audit staff of each branch was deeply analyzed from the optimal structure, scientific evaluation of the management and decision-making, and sustained business potential.
The theoretical and practical significance of this article lies in the following:
(1) guide the transformation of audit mode to management audit, and consciously strengthen the concept of bank value supremacy through auditing behavior, and finally achieve the goal of preventing principal-agent risks and improving corporate governance.
(2) establish a linear regression model and a nonlinear optimization model to quantitatively analyze the effect and efficiency of bank operation, so as to enrich the audit means, improve audit quality and improve the level of management audit practice.

【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F832.2;F239.4

【引证文献】