新形势下增强企业财务审计监督治理效应的策略分析  

Analysis of strategies for enhancing the supervision and governance effect of enterprise financial audit under the new situation

作　　者：皇甫秉霖 Huangfu Binglin(Shanyang District People’s Congress Office Service Center,Jiaozuo,Henan,454003)

机构地区：[1]焦作市山阳区人大机关服务中心,河南焦作454003

出　　处：《市场周刊》2025年第10期132-135,共4页Market Weekly

摘　　要：在当前全球经济形势复杂、企业财务治理需求不断增长的背景下,财务审计监督在企业发展中发挥主要作用。新经济形势下,企业财务治理面临风险防控、效率提升及合规性要求的多重挑战。为解决以上问题,文章从加大审计监督力度、完善监督机制、提升信息化水平和提高审计人员专业素质四个方面,系统分析企业财务审计监督现状与不足,并提出了针对性的优化策略,为企业提供全面的审计监督改进路径。研究认为,完善企业财务审计监督体系不仅是保障财务风险防控的有效手段,更是提升企业整体治理水平与市场竞争力的重要支撑,具有长远的战略意义。Under the background of the complex global economic situation and the increasing demand for corporate financial governance,financial audit supervision plays a major role in the development of enterprises.Under the new economic situation,corporate financial governance is faced with multiple challenges of risk prevention and control,efficiency improvement and compliance requirements.In order to deal with the above problems,this paper systematically analyzes the current situation and deficiency of enterprise financial audit supervision from four aspects:strengthening the audit supervision,improving the supervision mechanism,improving the level of information and improving the professional quality of auditors,and put forward a targeted optimization strategy to provide a comprehensive audit supervision improvement path.The research believes that improving the financial audit and supervision system of enterprises is not only an effective means to ensure the prevention and control of financial risks,but also an important support to improve the overall governance level and market competitiveness of enterprises,which has long-term strategic significance.

关 键 词：财务审计监督 风险防控 信息化建设 专业素质提升 企业治理 

分 类 号：F275[经济管理—企业管理]