本科论文摘 要近年来,经济全球化趋势愈发显著，不断加剧着金融市场的波动,金融界也时刻注意着商业银行的风险管理。商业银行作为一个国家最重要的金融机构之一，对国家的经济发展具有深远影响。伴随着经济下行压力的增加和各种不确定因素的影响，商业银行信贷业务风险从未停止发酵，这给信贷业务的风险管理预判加大了难度。信贷业务的风险防控也将面临着空前未有的巨大挑战。信贷业务占到商业银行总资产业务的一半以上，由信贷业务带来的银行收入占其总收入的大部分，所以商业银行面临的主要风险也就是信贷风险。本文在对商业银行信贷业务进行基本介绍的基础上，再对单个案例的信贷业务进行风险识别及分析其形成原因，继而提出降低该案例中商业银行信贷风险的一系列审计对策建议。本文为专研提高商业银行在当前金融市场中的行业竞争力，和助力于构建一个更好的社会信用环境具有应用意义。关键词：商业银行，信贷业务，信贷风险，审计对策本科论文ABSTRACTIn recent years, the trend of globalization and the volatility of financial markets have intensified, and the risk management of commercial banks has become the focus of the financial circles. As one of the most important financial institutions in the country, has a profound impact on the country's economic development. With the increase of the downward pressure of the economy and the influence of various uncertain factors, the risk of the credit business of commercial banks continues to ferment, which not only makes it more difficult to predict the risk of the credit business, it also makes the risk prevention and control of credit business face unprecedented challenges. The credit business of commercial banks accounts for more than half of the total assets business of banks, and the income from credit business accounts for most of the total income of banks. Based on the introduction of the current situation of the credit risk of commercial banks, this paper analyzes and researches the credit and audit of a single case...
