摘  要：在商业银行日趋发展的今天，各商业银行的发展不仅要依赖资产业务、负债业务，更要大力发展中间业务，中间业务是未来银行发展的主要收入来源,紫金农商行作为农村金融的主要力量，尤其要重视中间业务的发展。就目前紫金农商行的中间业务品种来看，尽管大多数中间业务的风险较低，但在实际经营过程中也依然会出现一定的损失，因此，有必要对紫金农商行的中间业务进行风险导向审计。本论文首先论述了中间业务风险的定义、种类、特点，然后以紫金农商行为例，阐述了紫金农商行的背景，同时分析了紫金农商行发展中间业务的必要性，并分析紫金农商行发展中间业务的可行性，最后总结其发展中间业务风险导向审计所存在的问题，并对遇到的问题提出了相应的解决对策。希望通过本文能够对其他银行中间业务的发展起到借鉴作用。57382

毕业论文关键词：商业银行，资产业务，负债业务，中间业务 

Abstract：In today’s increasingly development of commercial Banks, commercial Banks should not only rely on the development of the assets business or debt business.  It is better for each bank to develop intermediary business. Intermediary business is the development trend of the future bank. Zijin agriculture firm as the main force of rural finance, especially, should attach great importance to the development of intermediary business. Although, the risk of intermediary business is very small, it is necessary to develop Risk Leading Audit. This paper first discusses the type and the characteristic and the definition of intermediary business. Then take the Zijin agriculture firm as an example. Firstly, this paper expounds the background of it. Secondly, this paper analyzes the significance of developing the intermediary business. Thirdly, this paper analyzes the need and the feasibility. Lastly, this paper conclusion the problems of developing intermediary business and puts forward the corresponding countermeasures. I hope that through this article to reference effect to the other bank of their middle business development.

Keywords：commercial bank, assets business, debt business, intermediary business

目  录

1 引言 4

2 中间业务相关理论简介 4

2.1中间业务风险的定义 4

2.2 中间业务的风险特点 5

3风险导向审计的相关理论简介 6

3.1风险导向审计的定义 6

3.2风险导向审计的程序 6

4紫金农商行风险导向审计的意义 7

4.1紫金农商行中间业务风险导向审计的必要性 7

4.2紫金农商行中间业务风险导向审计的可行性 8

5紫金农商行中间业务风险导向审计存在的问题 8

5.1内部审计人员综合素质不高 9

5.2中间业务风险认识与计量不够 9

5.3内部风险导向审计方法落后 9

5.4审计信息化建设基础规范体系薄弱 10

5.5风险正确评估与量化的可操作性较差 10

6 解决紫金农商行中间业务风险导向审计问题的措施 10

6.1提高内部审计人员的素质 10

6.2强化中间业务的风险管理