基于风险导向的国企内控审计模式创新研究  

Research on the innovation of state-owned enterprises internal control audit model based on risk orientation

作　　者：赵飞飞[1] Zhao Feifei(Nantong Automobile Transportation Group Co.,Ltd.,Nantong,Jiangsu,226001)

机构地区：[1]南通汽运实业集团有限公司,江苏南通226001

出　　处：《市场周刊》2025年第4期127-130,共4页Market Weekly

摘　　要：在当今复杂多变的经济环境下,传统国企内部控制审计模式的局限性日益显露,国有企业作为我国经济的重要支柱,其内部控制审计模式的创新与发展迫在眉睫。文章旨在研究基于风险导向的国企内部控制审计模式的创新,深度剖析国企内部控制审计模式创新的策略,以期帮助国有企业提高内部控制审计的质量与效能,为国有资产的安全与增值提供有力保障,助力国有企业在愈加激烈的市场竞争中稳健前行并实现可持续发展。In today's complex and ever-changing economic environment,the limitations of the traditional internal control audit model of state-owned enterprises are increasingly evident.As an important pillar of China's economy,the innovation and development of the inter-nal control audit model of state-owned enterprises is urgent.This article aims to study the innovation of risk oriented internal control audit models in state-owned enterprises,deeply analyze the strategies for innovating internal control audit models in state-owned enterprises,in order to help state-owned enterprises improve the quality and efficiency of internal control audits,provide strong guarantees for the safety and appreciation of state-owned assets,and assist state-owned enterprises in steadily advancing and achieving sustainable development in increasingly fierce market competition.

关 键 词：风险导向 国企 内控审计 

分 类 号：F239.4[经济管理—会计学]