摘要
立足于商业银行内部审计对经营行信贷企业风险监测的需要,基于国有企业财务绩效评价体系,本文依托商业银行内部审计信息平台,编制了信贷企业绩效评价非现场审计模型,展示模型应用的总体分析结果:通过绩效评价数据与地区经济现状、经营机构信贷管理水平等数据的比对分析,指出企业绩效评价数据与不同区域企业、不同规模企业的效益存在的偏差和负相关关系。在企业绩效评价模型应用思路中提出,利用监测经营机构贷款客户报表数据,揭示信贷客户贷后管理不到位、报表不真实等问题;监测贷款客户企业绩效与风险分类的负相关情况,揭示风险分类管理不到位的问题;监测企业历年绩效评价变化情况,提示贷款劣变风险。
Based on the financial performance evaluation system of state-owned enterprises and relying on the internal audit information platform of commercial banks, the paper builds an off-site performance evaluation audit model of finance companies, and demonstrates the overall analysis results of the model. By comparing and analyzing the performance evaluation data with the cunent regional economic situation and the credit management level of operating institutions, it points out that there is a negative correlation between the performance evaluation data and the profitability of enterprises of different regions and sizes. This paper puts forward recommendations on the application of enterprise performance evaluation model, for instance, to reveal inadequate management and untruthful statements of credit customers by monitoring loan customers' statements, to disclose improperly categorized risks by monitoring the negative correlation between enterprise performance and risk categories, and to indicate the risk of loan deterioration by monitoring the changes of enterprise performance evaluation over the years.
作者
陈晓建
陈小霞
Chen Xiaojian;Chen Xiaoxia
出处
《审计研究》
CSSCI
北大核心
2019年第3期58-64,共7页
Auditing Research
关键词
绩效评价
偏差分析
非现场审计
performance evaluation
deviation analysis
offsite audit
