摘要
国家对于融资性贸易的监管,经历了从界定不明确到明令禁止,从防控风险到清理整顿再到严厉打击的过程。融资性贸易的典型模式多样,但本质都是资金的借贷。出于防范和化解重大风险、推动国民经济和企业健康发展的需要,融资性贸易成为国有企业审计工作的重点。融资性贸易具备多重隐蔽性特征,对其审计要紧扣是否存在合理商业目的和资金使用费两点,对关联方、实物流转、合同票据、长期大额应收账款挂账等方面进行综合研判。
The regulation of financing trade by the state has gone through a process from unclear definition to explicit prohibition,from risk prevention and control to cleanup and rectification to strict crackdown.The typical models of financing trade are diverse,but their essence is the borrowing and lending of funds.In order to prevent and resolve major risks and promote the healthy development of the national economy and enterprises,financing trade has become a key focus of state-owned enterprise auditing work.Financing trade has multiple hidden characteristics,its audit should closely focus on whether there is a reasonable commercial purpose and fund usage fees.Comprehensive research and judgment should be conducted based on related parties,physical circulation,contract notes,and long-term large accounts receivables and other aspects.
作者
杨倩
YANG Qian(Audit Center,Chengdu Industry Investment Group Co.,Ltd.,Chengdu,Sichuan 610095,China)
出处
《宜宾学院学报》
2024年第9期88-94,共7页
Journal of Yibin University
关键词
融资性贸易
国有企业
金融风险
审计
financing trade
state-owned enterprises
financial risk
audit