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zhong mei shang ye yin xing shen ji zhi du bi jiao
Author(s): 
Pages: 29-32
Year: Issue:  12
Journal: Financial Accounting

Abstract: <正> 特殊的经营对象——货币资金决定了商业银行经营活动的“高负债”、“高风险”的基本特征。建立并不断完善审计制度,是保证商业银行追求自身经济利洋益过程中安全、稳健运行的重要条件,也是保障存款人利益,保证市场体系有序运行与发展的必要措施。我国商业银行的审计制度正处于逐步建立并不断完善阶段,吸收国外商业银行先进经验具有重要意义。
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