新冠肺炎疫情下社会捐赠物资审计工作建议  

Suggestions on the Audit of Social Donation Property Funds under the Epidemic Situation in COVID-19

作　　者：马云超 刘鸿明 Ma Yunchao;Liu Hongming(School of Economics and Management,Xi’an University,Xi’an 710065 China)

机构地区：[1]西安文理学院经济管理学院,西安710065

出　　处：《西安文理学院学报（社会科学版）》2021年第4期88-92,共5页Journal of Xi’an University(Social Sciences Edition)

基　　金：西安市科技计划项目:新冠肺炎疫情下西安市突发公共卫生事件应急管理机制优化研究(XA2020-RKXYJ-0004)。

摘　　要：新冠肺炎疫情下,社会捐赠物资具有新的特点,也暴露出一些问题。通过借鉴日本对社会捐赠物资的审计经验,针对疫情下的审计工作提出如下建议:尽快出台应急救灾物资绩效审计准则;做好社会捐赠物资管理工作;前移审计关口,实施全过程跟踪审计;实施“5E”绩效审计;督促基层部门尽快建立完善内部控制制度;利用信息化手段,强化大数据审计;及时进行审计信息披露等。Under the epidemic situation in COVID-19,the social donation of property funds has new characteristics,and some problems have also been exposed.Drawing lessons from Japan’s experience in auditing property funds donated by society,this paper puts forward the following suggestions for the audit work under epidemic situation:(1)to introduce the performance auditing standards of property funds for emergency relief as soon as possible;Do a good job in the management of social donation property;Move forward the audit pass and implement the whole process tracking audit;Implement 5E performance audit;Urge grass-roots departments to establish and improve internal control system as soon as possible;Strengthen big data audit by means of information technology;Timely disclosure of audit information.

关 键 词：新冠肺炎疫情 社会捐赠物资 审计 

分 类 号：F239.4[经济管理—会计学]