中央企业资金风险审计的研究与实践  

Research and Practice of Capital Risk Audit of Central Enterprises

作　　者：路国华 Lu Guohua(SINOPEC Group Audit Center,Beijing 100728,China)

机构地区：[1]中国石油化工集团有限公司审计中心,北京100728

出　　处：《当代石油石化》2024年第1期52-55,共4页Petroleum & Petrochemical Today

摘　　要：资金风险是中央企业关注的重要风险之一,资金的安全性、流动性和使用的效益、效率对保障企业健康稳定运营、实现高质量发展起到压舱石的作用。内部审计对资金风险开展专项检查,既是国务院国有资产监督管理委员会提出的明确要求,也是中央企业通过审计发现风险、防范风险的重要手段。以某中央企业开展的资金风险专项审计为例,阐述了当前形势下开展资金风险专项审计的必要性、方法和重点关注内容、提高成效的措施等,坚实助力企业高质量发展。Capital risk is one of the important risks faced by central enterprises.The safety,liquidity and the efficiency of funds play a ballast role in ensuring the healthy and stable operation of enterprises and the realization of high-quality development.Special inspection of capital risks in internal audit is not only a clear requirement put forward by SASAC,but also an important means for central enterprises to find and prevent risks through audit.Taking the special audit of capital risk carried out by a central enterprise as an example,this paper expounds on the necessity of carrying out the special audit of capital risk under the current situation,audit methods and key contents,and measures to improve the audit effect,to help the high-quality development of enterprises.

关 键 词：资金风险 审计 实践 

分 类 号：F275[经济管理—企业管理] F239.6[经济管理—国民经济] F276.1