数字化转型下烟草企业审计整改技术平台创新体系构建

The Construction of Tobacco Enterprises Audit Rectification Technology Platform Innovation System in the Context of Digital Transformation

当前,企业的数字化转型快速发展,运用数据融合分析、场景多元应用、业务跨界协同的审计发现“上半篇文章”已渐成为企业工作常态,但审计整改这一“下半篇文章”却仍较为缺乏技术平台创新体系支持。伴随着审计监督、财会监督在国家监督体系中的重要性日益提升,国有企业更有动力和资源开展数字化审计整改。基于此,以烟草企业为例,分析数字化转型下烟草企业审计整改面临的挑战,提出数字化转型下审计整改技术平台创新体系构建思路,其对高效能实现烟草企业审计数字化转型、推动烟草企业高质量发展具有一定的理论参考价值和实践指导意义。

At present,with the rapid development of enterprises'digital transformation,the“first half of the article”of audit findings using data fusion analysis,multiple application of scenarios,and cross-border business collaboration has gradually become a new normal,but the“second half of the article”,that is,audit rectification,still lacks support from technology platform innovation system.Therefore,this paper takes tobacco enterprises as an example and analyzes their challenges in audit rectification in the context of digital transformation,and suggests construction approaches for audit rectification technology platform innovation system,which have important theoretical and practical value for efficient digital transformation of tobacco enterprises audit and for the high-quality development of tobacco enterprises.