论文部分内容阅读
农行内部稽核除了保证银行业务经营的合规、合法外,更主要的是要保证银行资产的安全、保值和增值,维护所有者的合法权益。为此,今后农行财务稽核的重点应该是: 1.银行资产的稽核 资产是企业由于过去的经济活动所形成的、目前已拥有或掌握的、能以货币计量的、并能在今后为企业带来经济效益的经济资源。银行资产稽核的主要内容:一是检查各项资产的真实性、完整性;二是检查各项贷款、投资的安全性、流动性和效益性,度量其存在风险的程度。
In addition to guaranteeing the compliance and legality of bank operations, ABC’s internal auditing is more important in ensuring the safety, preservation and appreciation of bank assets and safeguarding the legitimate rights and interests of owners. To this end, the future focus of ABC financial audit should be: 1. The audit assets of bank assets is the business as a result of past economic activities formed, now has or mastered, can be measured in money, and in the future for the enterprise with To economic benefits of economic resources. The main contents of bank assets audit: First, check the authenticity of the assets, integrity; second is to check the various loans and investment security, liquidity and profitability, measure the degree of risk.