基于风险管理的财务审核流程重构  

Reconstruction of financial audit process based on risk management

作　　者：曹兰美 Cao Lanmei(Suzhou Lixin Certified Public Accountants Co.,Ltd.,Suzhou,Jiangsu,215100)

机构地区：[1]苏州立信会计师事务所有限公司,江苏苏州215100

出　　处：《市场周刊》2024年第35期120-123,共4页Market Weekly

摘　　要：随着市场经济的不断发展与深入,企业所处的竞争环境愈发激烈,所面临的风险也日益复杂。在这样的背景下,对企业财务审核流程的科学性、严谨性和高效性提出了更高层次的要求。基于风险管理的视角来重构财务审核流程,对企业而言变得至关重要。文章深入阐述了风险管理与财务审核之间紧密的内在联系,详细指出当前财务审核流程存在的诸多不足之处,并有针对性地提出了相应的改进措施与保障策略,旨在切实提高财务审核的效率和质量,为企业的稳健、可持续发展提供有力的支持和保障。With the continuous development and deepening of the market economy,the competitive environment in which enterprises are located has become increasingly fierce,and the risks they face are also increasingly complex.Against this background,higher-level re quirements have been put forward for the scientificity,rigor and efficiency of the enterprise's financial review process.Reconstructing the fi nancial review process from the perspective of risk management has become crucial for enterprises.This paper elaborates on the close inter nal relationship between risk management and financial review,points out in detail the many deficiencies in the current financial review process,and proposes corresponding improvement measures and guarantee strategies in a targeted manner,aiming to effectively improve the efficiency and quality of financial review and provide strong support and guarantee for the stable and sustainable development of enterpri ses.

关 键 词：财务审核 风险管理 流程重构 效率提升 企业发展 

分 类 号：F272.35[经济管理—企业管理]