大数据环境下如何防范旅游企业审计风险  

Audit Risk Control with Big data Era for Tourism Enterprises

作　　者：陈满依[1] CHEN Man-yi(Department of Business Administration Tourism College of Zhejiang,Hangzhou 311231,China)

机构地区：[1]浙江旅游职业学院工商管理系,浙江杭州311231

出　　处：《海南广播电视大学学报》2018年第1期50-53,共4页Journal of Hainan Radio & TV University

基　　金：2017年浙江省教育厅科研项目"数据审计环境下旅游企业如何防范审计风险"(编号:Y 201737223)成果之一

摘　　要：随着互联网技术进一步发展,"互联网+"开始渗透各行各业,与之匹配的需要一种全新的数据审计思维模式。在大数据环境下,旅游企业所处的市场环境复杂,审计抽样工作变得更为复杂,一定程度影响了旅游企业的健康发展。针对大数据背景下旅游业的法律法规不够健全,旅游企业人员素质低下、内部防范水平不完善,旅游经济业务错综复杂,审计条件和审计手段局限等现状要从国家、旅游企业自身、审计单位等多管齐下,不同角度、不同层面制定相关措施来防范旅游企业审计风险。With the further development of Internet technology,＂ Internet ＋＂ begin to permeate all allindustries,It needs to be matched a new data audit mode of thinking.In big data environment,tourism enterprises market environment is complex,the audit sampling work become more complex,so it affect the healthy development of the tourism enterprises partly.In the big data,laws and regulations of tourism is imperfect,personnel quality in tourist enterprise is low,internal protection level is not perfect,the tourism economic business conditions is complex and so on,so we must take measures to guard against tourism enterprises through government departments,enterprises themselves,audit units.

关 键 词：大数据 旅游企业 审计风险 

分 类 号：F239[经济管理—会计学]