国家审计推动供应链“类票据”业务规范发展研究  

Research on Government Audit Promoting the Standardization of Supply Chain Bill-like Instruments

作　　者：陈献东[1] Chen Xiandon

机构地区：[1]江苏省盐城市审计局,224005

出　　处：《审计研究》2025年第2期3-8,共6页Auditing Research

摘　　要：“类票据”作为供应链金融的创新产品,便捷确权,兼具支付和融资属性,在提升中小企业收款保障及融资可得性、解决实体经济发展中应收账款淤积问题等方面发挥了积极作用,受到供应链上中小企业的欢迎,但也潜藏着一定的风险隐患,主要表现为宏观监管不足和核心企业自身管理薄弱。审计作为推动国家治理体系和治理能力现代化的重要力量,推动供应链“类票据”规范发展的根本目标是保障党中央、国务院关于供应链金融的宏观决策部署落实见效,价值取向是兼顾安全与效率。审计要发挥建设性作用,从推动供应链“类票据”业务规范发展的角度,关注国家支持供应链金融发展政策措施的落实情况,揭示“类票据”业务发展的风险隐患,从修订票据法、明确监管主体、引入监管沙盒模式、出台行业标准等方面提出审计建议,促进完善宏观监管体制。As an innovative product of supply chain finance, bill-like instruments are convenient for verification of rights, and have both payment and financing attributes. They have played a positive role in enhancing collection protection and financing accessibility of small-and medium-sized enterprises, solving the problem of accounts receivable accumulation in the real economy. Thus bill-like instruments have been welcomed by small-and medium-sized enterprises in supply chains. However, they also have certain hidden risks, mainly manifested in insufficient macro regulation and weak internal management of core enterprises. As an important force in modernizing China's system and capacity for governance, the fundamental goal of promoting the standardization of supply chain bill-like instruments through government auditing is to ensure the effective implementation of decisions and policies by the Party Central Committee and the State Council on supply chain finance, with a value orientation of balancing safety and efficiency. Government auditing should play a constructive role by promoting the standardization of supply chain bill-like instruments, paying attention to the implementation of national policies that support the development of supply chain finance, revealing hidden risks in developing bill-like instruments, and proposing to improve the macro regulatory system through revising the Negotiable Instruments Law of the People's Republic of China, clarifying regulators' responsibilities, introducing regulatory sandbox models, and issuing industry standards.

关 键 词：国家审计 供应链金融 类票据 金融风险 电子债权凭证 

分 类 号：F239.4[经济管理—会计学]