大数据模式下饲料企业财务内部审计创新研究  

Research on financial internal audit innovation of feed enterprises under big data mode

作　　者：李蕊 张雯 吴书新[1] LI Rui;ZHANG Wen;WU Shuxin(HuiHua College of Hebei Normal University,Shijiazhuang,Hebei Province 050091,China)

机构地区：[1]河北师范大学汇华学院,河北石家庄050091

出　　处：《中国饲料》2022年第12期90-93,共4页China Feed

摘　　要：随着大数据技术在社会发展中的广泛运用,饲料企业经济发展促使我国对财务审计的重视程度不断增加。在此背景下,利用大数据数据库的优势进行饲料企业内部审计的优化和改革也愈加重要。当前,国内外饲料企业市场竞争越来越激烈,促使更多的饲料企业不断提升对审计资金和技术的支持,使饲料企业能更好地从自身角度了解企业的资金状况,从而为饲料企业的发展提供更多的决策支持。与传统人工财务内部审计相比,利用大数据模式进行饲料企业内部审计能更好地利用数据库对数据进行多方位比对,为饲料企业发展提供多元化的决策支持。With the wide application of big data technology in social development,the economic development of feed enterprises also urges China to pay more attention to financial audit.In this context,using the database advantages of big data to optimize and reform the internal audit of feed enterprises is becoming more and more important.At present,the increasingly fierce market competition of feed enterprises at home and abroad has prompted more feed enterprises to continuously improve the financial and technical support for audit,so that feed enterprises can better understand the capital status of enterprises from their own perspective,so as to provide more decision support for the development of feed enterprises.Compared with the traditional manual financial internal audit,the internal audit of feed enterprises using big data mode can make better use of the database to compare the data in multiple directions,and provide diversified decision support for the development of feed enterprises.

关 键 词：大数据 饲料企业 财务内审 改革创新 

分 类 号：F3[经济管理—产业经济]