农商银行研究型审计的实践探索与未来展望

Practical Exploration and Future Prospects of Research-Oriented Audit in Rural Commercial Banks

摘要

近年来，我国农村金融体系不断完善，省级农商银行作为服务县域经济、助力乡村振兴的金融主力军，在推动农业现代化、保障民生发展中发挥着不可替代的作用。监管部门多次强调金融机构要强化审计监督，推动审计模式创新。银保监会在相关文件中明确提出，要引导银行机构加强审计研究，提升审计的前瞻性和有效性。对于改制后的省级农商银行而言，推行研究型审计不仅是响应监管要求的必然举措，更是破解自身发展难题、夯实内控基础、实现高质量发展的内在需求。基于此，本文结合省级农商银行改制后的发展实际，深入探讨研究型审计的实践路径与未来方向，为农村金融机构审计模式创新提供有益借鉴。

Abstract

In recent years, China’s rural financial system has been continuously improved. As the main force of financial services for county-level economies and the promotion of rural revitalization, provincial rural commercial banks have played an irreplaceable role in promoting agricultural modernization and ensuring people’s livelihood development. Regulatory authorities have repeatedly emphasized that financial institutions should strengthen audit supervision and promote the innovation of audit models. The China Banking and Insurance Regulatory Commission has explicitly stated in relevant documents that it is necessary to guide banking institutions to enhance audit research and improve the foresight and effectiveness of audits. For provincial rural commercial banks after restructuring, implementing research-oriented audits is not only an inevitable measure to respond to regulatory requirements but also an intrinsic need to solve their own development problems, consolidate the foundation of internal control, and achieve high-quality development. Based on this, this paper, in light of the development reality of provincial rural commercial banks after restructuring, deeply explores the practical paths and future directions of research-oriented audits, providing useful references for the innovation of audit models in rural financial institutions.

关键词

省级农商银行 / 研究型审计 / 农信社改制 / 实践探索

Key words

Provincial Rural Commercial Bank / Research-oriented Audit / Reform of Rural Credit Cooperatives / Practical Exploration

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