财务报表分析在建筑行业企业内部审计中的应用探析  

Application of financial statement analysis in internal audit of construction industry enterprises

作　　者：段妍妍 Duan Yanyan(Guangxi Construction Engineering Group Co.,Ltd.,Nanning,Guangxi,530020)

机构地区：[1]广西建工集团有限责任公司,广西南宁530020

出　　处：《市场周刊》2025年第11期152-155,共4页Market Weekly

摘　　要：文章通过对建筑行业企业内部审计工作的分析,探讨了如何运用财务报表分析方法进行内部审计。财务报表分析方法在实践中仍面临数据准确性和完整性等方面的挑战,建筑行业的特征导致财务报表分析困难、内部控制和风险管理评价不够充分等问题。针对上述问题,文章提出加强数据校验以保证财务信息准确、完备,深化对建筑业特点的认识以期达到破解财务分析难点、优化内控机制和强化风险管控的目的,为建筑业企业开展内审工作提供有力支撑。Through the analysis of the internal audit work of the construction industry,this paper discusses how to use the financial statement analysis method to carry out internal audit.In practice,the analysis method of financial statements still faces challenges in the aspects of data accuracy and completeness.The characteristics of the construction industry lead to difficulties in the analysis of financial statements and insufficient evaluation of internal control and risk management.In response to the above problems,this paper proposes to strengthen data verification to ensure the accuracy and completeness of financial information,deepen the understanding of the characteristics of the construction industry,so as to solve the dfficulties of financial analysis,optimize the internal control mechanism and strengthen risk management and control,and provide strong support for the internal audit work of construction enterprises.

关 键 词：财务报表 建筑行业 企业内部审计 

分 类 号：F239.45[经济管理—会计学]