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央企财务收支审计高风险领域及对策研究——基于审计署对35户央企2016年度财务审计结果公告的分析

Research on High Risk Areas and Countermeasures of Financial Revenue and Expenditure Audit of Central Enterprises——Based on the National Audit Office’s Analysis of the 2016 Financial Audit Results Announcements of 35 Central Enterprises
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摘要 2018年6月,审计署发布35户中央企业2016年度财务收支等情况审计结果公告。依据该公告统计分析央企财务管理和会计核算方面的高风险领域,即成本费用、资产、收入、关联方及合并报表和所有者权益,进一步分析这些领域存在的具体违规行为,并在此基础上提出相应的审计对策,这将对提高国有企业特别是央企财务审计的效率和效果具有重要指导意义。 In June 2018,the National Audit Office issued an announcement on the audit results of the financial income and expenditure of 35 central enterprises in 2016.According to the announcement,statistically analyze the high-risk areas in the financial management and accounting of central enterprises:costs,assets,income,related parties and consolidated statements,and owner’s equity;further analyze the specific violations in these areas,and propose on this basis Corresponding audit countermeasures will have important guiding significance for improving the efficiency and effectiveness of financial auditing of state-owned enterprises,especially central enterprises.
作者 王细韵 WANG Xi-yun(School of Accounting,Yunnan University of Finance and Economics,Kunming 650221,China)
出处 《经济研究导刊》 2021年第12期53-55,共3页 Economic Research Guide
关键词 中央企业 财务收支审计 高风险领域 审计对策 central enterprises financial revenue and expenditure audit high-risk areas audit countermeasures
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