基于“一带一路”倡议的国际贸易财务审计沟通策略  

International Trade Financial Audit Communication Strategies Based on the Belt and Road Initiative

作　　者：左燕 ZUO Yan(Chongqing Finance and Economics Vocational College,Chongqing 402100,China)

机构地区：[1]重庆财经职业学院,重庆市永川区402100

出　　处：《赤峰学院学报（哲学社会科学版）》2024年第11期41-44,共4页Journal of Chifeng University：Philosophy and Social Science Chinese Edition

基　　金：2023年重庆市教育委员会科技项目“高质量职业教育服务技能型社会建设的机制构建——以成渝地区双城经济圈为例”(KJQN202304)。

摘　　要：“一带一路”倡议是中国提出的促进全球合作、实现共赢发展的重大战略。随着中国与"一带一路"国家在贸易、投资和基础设施建设等领域不断深化务实合作,大量跨境经济活动应运而生。然而,参与国在语言文化、法律制度、监管政策等方面的显著差异,给跨国审计业务带来了新的挑战。审计作为第三方独立鉴证服务,在规避海外投资风险、维护各方权益、促进“一带一路”可持续发展等方面发挥着关键作用。鉴于此,本文首先梳理了“一带一路”建设取得的重大进展及其对审计行业的深远影响;其次剖析了语言文化差异、治理环境异质、人才储备不足等多重因素交织导致的跨文化审计沟通障碍;最后提出优化审计沟通的策略建议,强调复合型人才队伍建设的重要性。以期为中国审计行业把握"一带一路"机遇,解决跨文化审计沟通瓶颈,加快国际化发展进程提供有益启示。The Belt and Road Initiative,proposed by China,is a significant strategy aimed at promoting global cooperation and achieving win-win development.As China and the countries along the Belt and Road deepen their pragmatic cooperation in trade,investment,and infrastructure,a surge of cross-border economic activities has emerged.However,significant differences in language and culture,legal systems,and regulatory policies among participating countries pose new challenges to transnational auditing operations.As a third-party independent verification service,auditing plays a crucial role in mitigating overseas investment risks,safeguarding the interests of all parties,and promoting the sustainable development of the Belt and Road.Given this context,this paper first reviews the major progress made in the construction of the Belt and Road and its profound impact on the auditing industry.It then analyzes the cross-cultural audit communication barriers caused by a combination of factors including language and cultural differences,heterogeneous governance environments,and insufficient talent reserves.Finally,it proposes strategies to optimize audit communication,emphasizing the importance of building a composite talent team.This study aims to provide valuable insights for the Chinese auditing industry to seize the opportunities of the Belt and Road,resolve cross-cultural audit communication bottlenecks,and accelerate its international development.

关 键 词：“一带一路”倡议 国际贸易 财务审计 跨文化沟通 语言文化差异 治理环境异质 人才培养体系 

分 类 号：F239.4[经济管理—会计学] F275[经济管理—国民经济]