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金融学是研究价值判断与价值规律的学科，起源于西方，在现代经济领域中占据重要地位。金融学是美国留学生最热衷选择的专业之一，目前美国各大名校都开设有金融学专业。今天小编给大家精选了两篇金融学方向的essay范文，分别为货币价值方向与银行审计方向，希望能够为美国留学的小伙伴提供写作思路。如果想获取更多的essay范文或者有指导需求，可以点击页面上的浮窗联系客服人员，我们将竭诚为您服务。 范文1：The impact of money on values 这篇论文讨论了货币对价值观的影响。如今，货币已成为现代人生活必不可少的要素，也是人类驱利性的重要标志。货币的演变伴随着相应价值观念的改变。如果说物物交换的行为还是个人意向互动的结果，那么，以货币为媒介的交换行为就不再是个人意向沟通的结果。货币就成了一种承诺、一种可能性，对其他一定量价值拥有的可能性。 Money has become an essential element of modern life and an important symbol of human being's drive. But from the point of view of philosophical ontology, money can be regarded as one of the most difficult to define and dazzle in nature, society and human economic phenomena. According to Marx, the development of money originated from the form of commodity value, which is connected with the activities of human production, division of labor and exchange. “The widening and deepening of the exchange of the historical process, the nature of the commodity in the latent use of value and values of the opposite development.” In order to trade, the need for this pair to stand on the outside, which requires a separate form of commodity value, the need to continue to exist until the goods are divided into goods and currencies such as the dual and eventually achieved this form. It can be seen that with the conversion of the labor product to the commodity, the commodity is converted to the currency in the same degree. ” It can be seen from this passage that money is a special commodity that acts as a general equivalent in the course of exchange. In terms of the relationship between the commodity value and the general labor time, the essence of money is the object and materialization of the human general working time. In terms of the role of currency in circulation, money can be marked and symbolized by something relatively worthless, such as paper money. Therefore, the essence of money can be regarded as the symbolic value, that is to characterize the general human labor symbol and symbol. While the general human labor is a certain mode of production on the basis of the social nature, so the currency can not only be understood as a simple symbol, behind the symbol also hides the relationship between people. From this point of view, the essence of money is a kind of production relations, is the form of things to express people's own production relations. With the help of money, people show and compare the labor they produce. Money has not only become a medium for people to exchange Labor products, but also a carrier of social relations in which people compare labor and exchange labor. From a philosophical point of view, the value of money is the satisfaction of money for people to exchange needs. In the early days of human history, shells, livestock, cloth, gold and silver and precious metals all served as currency. These objects, as ordinary goods, have the same use value as all goods are inherent in their own natural attributes. However, when they are branded as the title of money, they are given a unique social function that serves as the equivalent of all other commodities. This shows that money essentially has a unique aura of value. For the sake of convenience, when we make money in the form of physical existence, as a kind of various meanings are called the material value of money, and the monetary nature of the unique social function-as a Suphung to facilitate people to exchange this meaning, called the function of currency value. By this definition, money is a mixture of both material value and functional value. The value of materiality is the basis of its functional value, while the functional value is the most fundamental value of money. The history of money generation has taught us that the reason people need money is simply to facilitate exchange, which is the greatest value of money for mankind. Well, when social productivity improves, in order to facilitate exchange, people must put higher demands on the currency when the scale and type of exchange are expanding and the exchange has become the people's daily life behavior, so that the currency has to cancel its special use value as the kind, so as to make it be free and better in the exchange of both sides. In this regard, the west of the United States said: "The role of money in the accumulation of value of the more important, it is less necessary to be linked to physical entities." ...... Only in the sense that the material factor retreats, the currency is really the currency. " This means that in order to ensure the perfection of the monetary functional value, the currency best fades away from the material shell and becomes a pure symbol which does not take the material as the carrier. The change of money from physical entity to functional symbol does not mean that money becomes "worthless". Because the value of money is not in what it is, but in the ultimate purpose it serves. So the West-American sums up the currency: "The dual nature of money-it is a concrete, measured physical entity, at the same time, it has its own significance depends on the complete dissolution of the physical nature of the movement and function, the process-derived from the fact that money is the materialization of exchange between people, is an embodiment of pure function.” The evolution of money contains corresponding values. Through the above analysis, we find that the evolution of money along with the corresponding values change. If the behavior of barter Exchange is the result of individual intention interaction, then the exchange behavior of currency as the medium is no longer the result of personal intention communication. When exchanging goods in the medium of currency, the buyers and sellers are separated. The communication between the buyer and seller is no longer direct, but by means of a third party, the currency. Then the third party, the currency, must be able to represent both the buyer and the seller. When the exchange is limited to a narrow range, people may find their common needs, the receptive things temporarily in a certain range of currency. However, when the exchange of a certain extent, has become a social process, people in order to achieve their own goal is to eliminate certain tendencies of individuals, to achieve a collective intent, common recognition of something as a medium of exchange, to ensure that each exchange links unimpeded. As a result, when a person sells an item, it is not an item, but a "keepsake" that can "buy other items, which are recognized by everyone". In this way, money becomes a promise, a possibility, and a possibility for other quantitative values. In this sense, the emergence of money not only means that the real market, but also the emergence of credit, and contains the right to respect the exchange of others and the establishment of the trade with its corresponding ethics. Obviously, as a kind of "collective intention" widely accepted by market participants, the currency itself is a kind of social contract, a knot bearing the credit relationship and a system carrier to coordinate the relationship between market participants and the countries. It is based on personal trust between the state and the individual. When a person accepts and uses money, especially symbolic currency, it also means that he is regarded as "human" and respects the rights of others. The converse also means that he sees himself as a "man", a person of more or less honesty and moral endowment. In short, the emergence, existence and use of money, in itself, means that the existence of some cooperative relations between people, means that some kind of credit relationship and moral requirements, has a certain value implication. The intrinsic structure of values and their material and social foundations. When it comes to values, it is necessary to make a statement about the values first. Here, values and values are two different concepts. Value refers to the fundamental attitude and the fundamental view of the relationship between man and nature, man and society. It is at the same level as the world outlook, epistemology and historical view. The value concept is the judgment or judgment system of the subject to the meaning and function of the object-oriented world under the guidance of the values. Different values reflect the values of the subject from different angles, and the values are embodied in a series of values. Therefore, the inspection of values must be inseparable from the study of the value concept. The impact of money on values is also achieved through a series of changes in values. Based on the above analysis, we can try to make a simple generalization of the internal mechanism of the values. Marx has made it clear that the most fundamental characteristic of human being is the free and conscious activity of human beings. That is, people are not as passive as animals to adapt to the natural world, but the dynamic transformation of nature, to create a suitable for their own material information. In this process, a series of values reflecting the relationship between man and nature, which reflects the meaning and function of nature to the subject, is the first level of values. Marx also summed up the process of human utilization of nature and transformation of nature as productive forces. Therefore, productivity is the material basis for the formation and development of values. The first review of the values should be traced back to the productivity level.#p#分页标题#e# At the same time, people in the process of transformation of nature need to form a certain division of cooperation. Therefore, production is not only the process of social formation but also the process of human socialization. Only when people depend on society can they obtain all kinds of material information necessary for their own survival and development. In this way, there is a value relationship between man and society. To be exact, a series of values reflecting the significance of the society and others to the subject are produced, which belong to the second level of the values. Accordingly, the relations of production constitute the social basis for the formation and development of the values, and the second level of the value should be settled in the relations of production. On the basis of the first two levels, it is necessary to produce basic views and views on how to realize and maintain these value relationships. This forms the third level of values. In this way, values are internally divided into three levels. The first two levels are the basic level of values, or the core of values. The third level, which revolves around the first two levels, is based on the first two levels and is in the periphery of values. Productivity and production relations have become the material and social basis of values. The impact of money on the material and social foundations of values. It can be seen from the foregoing that the content of the first level of values belongs to the productivity level. Therefore, the impact of money on values, first of all, should be combined with the relationship between money and productivity analysis. In the era of agricultural civilization, because agricultural production relies heavily on natural conditions, the role of money in production is very limited, mainly limited to the consumer sector. In this way, in the relationship between man and nature, nature occupies a dominant position. Reflected in people's value consciousness, "heaven", "nature" is sacred inviolable. This can be demonstrated by the ancient worship of nature and awe. From the primitive, slave Society of witchcraft or sacrificial activities to the feudal society, the supreme ruler of the "emperor" as the "son", all indicate this point. In the industrial era, industrial production abandoned the excessive reliance on natural conditions, people can freely put various factors of production together effectively, so that the production has undergone great changes. As more and more factors of production need to be connected by currency, money becomes the key to ensure the smooth production. This objective fact must be reflected in people's value consciousness, and impel people to produce corresponding values. In fact, the importance of money as a means of production means that in the face of the relationship between man and nature, the person's own subjective status of awakening and recognition. The function of money in production contains the alienation of human's essential power, which is also reflected in the values and influences people's value judgment and value orientation. Most obviously, in production, people from the initial worship days began to worship gold. The content of the second level of values belongs to the level of production relations, so the influence of currency on the second level of value should be analyzed with the relation between money and production relations. Ownership is the basis of production relations. As individuals, the reliance on the means of production in labor is transformed into a single person's attachment to the possessor of the means of production. In other words, every person must live and develop by having sex with the possessor of the means of production. Then the relationship between the person and the possessor of the means of production will be reflected in the value consciousness of the subject and influence the value of the subject. In people's value judgment, the possessor of the means of production must be distinguished and powerful. It will be reflected through a series of moral and ethical values. For example, in the Chinese and Western class society, there are strict hierarchy and the concept of parentage. There are many areas that restrict the entry of money, and only the right can do it. However, with the development of economy, when the exchange of money is becoming more and more powerful, you can purchase consumer and the means of production arbitrarily, people's demand for material information need not depend on one person, but can be satisfied by relying on the object or money. People's dependence on people is transformed into people's dependence on things, and the meaning of money has been highlighted. Money gradually eliminates the hierarchy gap between people, bringing the "equality before the currency of all" situation. The old values were strongly impacted, and the new ethical value relationship between man and man, Man and society was formed with the currency as the link. Finally, when the currency permeates into the productive forces and production relations, not only as a means of consumption, but also as a productive means, and even as a way of production, the money becomes the first need of people's production and life. In order to meet this need, the whole society will inevitably produce diversified profit-seeking behavior, also appear to the profit-seeking behavior to restrain and evaluate the value norms, at this time, the impact of money on values is multiple, all-round. In short, the reason why money can influence values is rooted in the intrinsic relationship between economy and ethics. With the function of currency in economic activity is strengthened and perfected, the ethical values driven by money will change constantly. When all economic activities are developed to be dependent on money, the intrinsic relationship between economy and ethics will inevitably evolve into the full infiltration and possession of the value of money to people. 范文2：Internal audit of commercial banks 这篇论文讨论了商业银行的内部审计。在商业银行不断健全、完善内部控制制度的过程中，强化内部审计是不可或缺的组成部分，内部审计对内部控制的作用越来越受到重视。商业银行内部审计是一种独立、客观的监督、评价和咨询活动，是通过系统化和规范化的方法，审查评价并改善商业银行经营活动、风险状况、内部控制和公司治理效果的，周而复始的内部审计过程和审计循环。 With the deepening of the reform of the financial system, the internal control of commercial banks is once again mentioned as new products and new business. The so-called Commercial Bank internal control, is the commercial bank to realize the management goal, through the formulation and the implementation series of system, the procedure and the method, carries on the risk beforehand, in the matter, afterwards the control supervision. In the process of perfecting the internal control system, strengthening the internal audit is an indispensable part, and the internal audit plays an important role in the internal control. The internal audit of Commercial Bank is an independent, objective supervision, evaluation and advisory activity, through systematic and standardized methods, reviewing and improving commercial Bank's operating activities, risk status, internal control and corporate governance effect, and the cycle of internal audit process and audit circulation, including audit supervision, audit evaluation, Audit Consulting. Loan business is the asset business of commercial banks, and the credit business is the main business, is the main source of business income of commercial banks, all the people who work in the bank are deeply aware of "credit, failure also credit." In our country, the financial market is not developed enough, the enterprise financing ability is insufficient, the financial service level and the intermediate business development are still relatively behind the background, in the future a quite long period, the credit service is still the main business of the Commercial Bank and the main source of the business income of the commercial bank. Since 2003, commercial banks began to promote personal consumer credit, in order to pull loans to complete the task, many banks easy to lend, in the approval process to the authenticity of the borrower's credit "open one eye closed one eye", and a few years later, those loans caused by non-performing, bad debts, death accounts ensued. In commercial banks, illegal lending cases abound, causing immeasurable losses to the country. The audit points of the bank credit service operation can be divided into the audit of authorization management, the audit of vouchers and records, the audit of credit business operation. The audit of authorization management is the main audit authorization level is clear, authorization matters, scope is determined whether the responsibility is clear, authorization form compliance, authorization and change whether there is written basis. Whether the incompatible positions are separated in the credit business, in order to prevent the occurrence of moral hazard and operation risk. The investigation and approval Department of the credit service is divided, the departments, the responsible person is strictly according to the prescribed procedures. Whether a comprehensive credit limit is reviewed, identified and implemented for all customers. Whether the loan is in line with the credit process, whether it conforms to the loan-trial separation, the credit examination system and the examination and approval authority, the key points of the credit business Review, the risk disclosure and the adequacy and completeness of the preventive measures. Whether to strictly implement the credit approval procedures, there is no reverse procedure operation and relaxation of credit standards.#p#分页标题#e# The audit of vouchers and records mainly audits whether proper vouchers and records are set up and used in the credit business process to ensure that the credit business activities are recorded accurately and can fully reflect the operation trajectory of the credit service. such as credit audit records, credit business approval delivery list, credit service validation orders, loan contracts, lending vouchers and other written records to reflect the integrity of the business trajectory. Before the loan survey whether to do double investigation, field view. For the borrower's management level, production and operation and financial situation, development prospects, repayment capacity, credibility, the legality of the loan, security, profitability has made a careful investigation and write a full information survey report, as a basis for credit review and decision-making. The Inspectors have carefully reviewed the information provided by the investigators and whether the review is simply based on the findings of the investigators. The loan examines whether the borrower's application is carefully reviewed according to the borrower's financial requirements and the terms of the loan, and it has seriously disclosed the business risk and put forward the countermeasures to reduce the risk. Whether to maintain close contact with the borrower, after the loan check whether to double cross, on-site inspection, if a regular credit analysis, find out whether the problem is reported in time, and take appropriate measures to prevent the credit assets risk. The credit business file is complete. Information collection, recording, archiving is timely and complete. The Loan Officer Management examination system is sound and effective. When the person who is in the important position of credit is leaving the position, whether it checks and determines the risk of the loan issued during the period of service and the duty, and strictly transfers the formalities. The decision-making level is clear, the responsibility is clear, the decision implementation feedback and the adjustment is timely. In recent years, the occurrence of illegal lending in commercial banks has occurred occasionally, and strengthening the audit of credit business is imminent, not only reduce the risk in the whole loan process, reduce unnecessary losses, after strengthening the loan management and afterwards supervision, give full play to the role of internal control audit. Internal control audit of commercial bank mainly includes internal control environment, risk identification and evaluation, internal control measures, information exchange and feedback, supervision and evaluation and correction of internal control elements of the construction and implementation of audit inspection. The internal control audit can generally be divided into the former audit stage, the middle audit stage and the post audit stage. The so-called pre-audit phase is not an audit preparation stage in the past. The audit preparation stage is the time of the Commercial Bank accounting manual account, or the computer handles the commercial bank business initial stage, the Commercial Bank accounting chart and the management data all still at the grassroots branch. In this context, audit work needs to be carried out in an all-round way, therefore, the audit before entering this stage of work, can only be collected data as the main content of the audit preparation, this stage is called the audit preparation stage. With the wide application of computer information technology in the accounting and management of commercial banks, commercial banks have implemented large data concentration. All accounting and management data and information are concentrated in the total line. In this context, the audit department, the auditor through the data analysis, control testing, and even carry out a substantive inspection is possible. This is also to improve the efficiency of audit, reduce audit costs, increase the value of audit created conditions. In the former audit phase, take the method of control test, carry on the preliminary risk analysis and evaluation, discover the latent internal control flaw and the major risk hidden danger in the inside controlling, and in this stage, the analysis of the pretrial report is also a link that can not be neglected, only the important audit clue and the question that discovers in the former audit stage In order to do the follow-up internal control audit, we should make a thorough and detailed discussion and study to clarify the basic working ideas and working methods of the next phase of substantive examination and evidence. In the audit stage, is also the scene audit stage, using the method of inquiry, observation, inspection, re-execution and passing through test, verify the audit findings in the prior audit stage, confirm the audit facts, adjust the audit plan according to the verification of the off-site audit findings in the prior audit stage and the needs of the on-site audit, and conduct a thorough inspection , obtain the new audit evidence, further discovers the new doubtful clue and the new question, then the audit working papers. Post-audit stage is the third stage of internal control audit, this stage is not a simple audit summary analysis and writing report, but to the former audit stage and the audit phase of the specific problems found in the in-depth analysis, to find out the problems behind the problem, mining audit objects hidden in the internal control of major risks and internal control deficiencies. The basic business includes combing the design working papers, thoroughly clarifying the problems found in the audit, in-depth analysis, comprehensive refining, forming new working papers, comprehensive consultation, comprehensive evaluation of internal control status and risk situation. The internal audit of Chinese commercial banks is confronted with opportunities and challenges, we should improve internal control system, prevent internal audit from appearing loophole, improve and innovate the concept and technology of internal auditing, strengthen the independence of internal examination, perfect the system of internal audit, expand the scope of internal auditing, improve the quality of inner auditor, and do well the work of internal audit, In order to make our commercial banks more co |
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