国有企业融资性贸易审计方法与实务

Audit methods for state-owned enterprises’ financing trade and their practice

近几年以商品贸易为平台夸大贸易背景或虚构贸易背景的融资行为暴露出的各种风险问题,已引起有关方面的高度重视,管理层对国企融资性贸易进行风险提醒并做出越来越严格的规定要求。作为国有企业内部审计部门,应通过研究、掌握融资性贸易的实质,以便在审计实务中能够敏锐地识别出融资性贸易,更好地贯彻国有资产管理部门的要求并帮助企业实现规范管理。为此,通过归纳融资性贸易的风险特点,找到融资性贸易审计的切入点和突破口,并通过审计实务案例对融资性贸易的审计方法进行了探索与思考。研究结果表明:①近年来国有企业融资性贸易迅速扩张是由银行收紧信贷规模和国际环境下国有企业考核指标完成压力过大两方面因素促成;②融资性贸易审计中不仅存在对大宗商品贸易审计的难点问题,还因为比自偿性贸易融资更具灵活性、多样性、复杂性等特点导致其识别难度较大;③国有企业融资性贸易存在的风险包括资金损失风险、法律和税收风险以及经营风险;④结合融资性贸易的特点,通过加强对贸易链条中关联关系、现场监盘存货、合同和发票、大额无动态应收款项挂账、交易货物的来源和去向等的审查力度,可有效辨认是否存在融资性贸易。

Recently, China has paid high attention to a variety of risks existing in some financing activities of exaggerating or fabricating the trade background with commercial trade as the platform. The government prompts these risks and makes strict rules and stipulations on state-owned enterprises’ financing trade. Internal audit departments of state-owned enterprises shall research and grasp its essence so as to identify this trade acutely in the process of audit practice, fulfill the requirements on state-owned asset management departments, and help achieve standardized management. In this study, both audit cut-in point and breakthrough point were determined for financing trade by summarizing characteristics of risks appearing in the financing trade. And based on case study, many audit methods were analyzed. Results show that(1) for state-owned enterprises, a fast expansion of financing trade in recent years is promoted by two factors, i.e., banks tight credit scale, and enterprises face with great pressure of implementing the performance evaluation indicators in the international environment;(2) the audit is difficult in auditing the trade of bulk commodity. What’s more, compared with self-liquidating trade financing, it’s more flexible, diverse,and complex, so its identification is more difficult;(3) these risks existing in state-owned enterprises’ financing trade include capital loss risk, law and tax risk, and operation risk;and(4) effective methods to accurately identify financing trade are checking the relationship in trade chain, the on-site inventory scrutinizing method, the contract and invoice, the buyer buying on credit of large non-dynamic receivables, and the coming and going of trading goods.