函证程序数字化与集约化研究  

Research on Digitization and Intensification of the Correspondence Process and Recommendations

作　　者：高强 康迎辉 GAO Qiang;KANG Yinghui(School of International Business,Dalian Nationalities University,Dalian Liaoning 116605,China)

机构地区：[1]大连民族大学国际商学院,辽宁大连116650

出　　处：《大连民族大学学报》2025年第2期149-155,共7页Journal of Dalian Minzu University

基　　金：大连民族大学人文社科项目“高质量发展背景下高校后勤社会化历史脉络、现状剖析与未来展望研究:以大连民族大学为例”(202487)阶段性成果。

摘　　要：针对函证程序的重要性及其执行中遇到的挑战,以CZ会计师事务所函证中心为例,综合分析与研究应用电子函证平台进行函证数字化与集约化处理模式给CZ会计师事务所函证中心所带来的影响。分析发现函证数字化与集约化处理模式能够显著提高函证业务的处理速度,降低操作成本。但函证数字化与集约化处理模式仍在安全性及约束性等方面存在诸多问题,通过分析这些问题出现的原因,针对性地对相关部门、事务所以及被审计单位等有关各方在电子函证平台应用过程中提出建议,以期推动函证数字化与集约化的健康有序发展。Addressing the importance of confirmation procedures and the challenges encountered in their execution,this study takes the confirmation center of Yitong Accounting Firm as an example to comprehensively analyze and studies the impact of applying an electronic confirmation platform for the digitalization and centralization of confirmation processes.The analysis reveals that the digitalization and centralization of confirmation processes can significantly improve the speed of confirmation operations and reduce operational costs.However,there are still many problems in terms of security and constraints in the digitalization and centralization of confirmation processes.By analyzing the cause of these problems,targeted suggestions are proposed for relevant departments,accounting firms,and audited entities in the application process of the electronic confirmation platform,with the aim of promoting the healthy and orderly development of digitalization and centralization in confirmation processes.

关 键 词：函证程序 审计质量 数字化 集约化 

分 类 号：F239.1[经济管理—会计学]