供应链金融风险特征及审计应对策略

The Characteristics of Supply Chain Financial Risk and Corresponding Auditing Strategies

供应链金融在我国属于新兴金融业务,它将传统供应链管理中的物流、信息流和与金融有关的资金流有机结合,有效解决了供应链体系中小企业资金流的瓶颈问题,降低了风险,加速了业务循环,保障了分工和专业化带来的效率。根据供应链金融运作模式的特点,其可分为应收账款融资模式、融通仓融资模式、保兑仓融资模式和"互联网+"供应链金融模式。作为创新业务的供应链金融风险给审计工作带来了诸多挑战,国家审计可以利用其综合性和专业性优势,有针对性地防范和化解供应链金融风险。

As an emerging financial service in China,supply chain finance combines logistics,information flow in the traditional supply chain management with financial flows relevant to finance in an organic way,which effectively solves the bottleneck problem of SME cash flow in the supply chain,thus reducing the risk,accelerating business cycle and protecting the efficiency brought by the division of labor and specialization. According to the characteristics of operation mode of supply chain finance,it can be divided into receivable financing model,FTW financing model,confirming warehouse financing model and the ＂Internet ＋ ＂supply chain financial model. As an innovative business,supply chain financial risk has brought challenges to the audit work. State audit could make use of its comprehensive and professional advantages,targeted to prevent and resolve supply chain financial risks.