供应链金融审计风险研究  

Research on Financial Audit Risk of Supply Chain

作　　者：滕剑仑[1] 罗金华[1] 韩家彬[2] 

机构地区：[1]三明学院经济管理学院,福建三明365004 [2]辽宁工程技术大学工商管理学院,辽宁沈阳125100

出　　处：《三明学院学报》2012年第5期1-7,共7页Journal of Sanming University

基　　金：三明学院科研基金项目(A201105/Q);教育部人文社会科学研究资助项目(09XJ790006);山东省社会科学规划研究会计专项项目(11DKJJ04);辽宁省社科基金项目(L10BJL019)

摘　　要：供应链金融审计风险研究是基于当前中小企业融资难和金融企业贷款风险较大的背景下,提出的具有探索意义的审计运用的新型研究。在供应链审计风险模式的理论基础、框架思路和当前审计准则指导下,供应链金融审计不同主体可以从供应链信息提供、运行流程和执行规范方面在博弈过程中采取各自的策略。加强审计师对供应链金融企业的合理监控,关注不同供应链企业之间的契约安排,重视从供应链内部控制入手,提高审计方法的可靠性,建立健全执行程序有利于降低供应链金融的信用风险。Financial audit risk of supply chain is a new research on the application of audit, in the backdrop of the financing difficulties that small medium-sized enterprises meet and the growing credit risk financial enterprises meet. At first, the paper analyzes the foundation of the theory and frame of audit risk model of supply chain. According to the audit principles, then the respective strategies of different groups in the course of the game are analyzed from the several aspects of information, operating procedure and executive standard of supply chain. In order to decrease the credit risk of supply chain, it is concluded that the auditors＇ reasonable monitor on financial enterprises should be strengthened, more attention should be paid to the contraction arrangements among the different enterprises of supply chain, the reliability of audit methods should be enforced beginning with the internal control of supply chain and the executive procedure should be improved.

关 键 词：供应链金融 审计风险模型 审计师 

分 类 号：F239.65[经济管理—会计学]