商业银行绩效审计实证分析

商业银行绩效审计越来越受到提倡,但这也对商业银行经营产生了影响。面对新的审计形势,如何做好上市银行公司治理,越来越受到包括银行高级管理层的关注。通过研究银行绩效审计在银行业的产生发展,分析了银行绩效审计对于上市银行公司治理产生的影响,对于如何在银行绩效审计的趋势下做好上市银行公司治理提出了若干建议。

Empirical Analysis of Performance Audit of China's Commercial Banks

Performance audit of commercial banks is more and more advocated,which exerts impact on the management of commrcial banks.In the face of audit situation under nerw condition,how to conduct company management of listed banks is more and more focused by top management team imcluding banks.This articale,by studying the emergence and development of bank performance audit in bank industry,analyzes the influence of performance audit of banks on company management of listed banks and provides a lot of suggestions for conducting compani governance of listed banks under the tendency of bank preformance audit.