财务共享平台下企业集团财务收支审计实施研究

发布时间：2018-08-29 20:16

【摘要】：企业集团作为经济社会中的中坚力量,尤其在经济不断转型的当下,企业集团在稳定经济发展、推动社会进步和提高国家竞争力等方面都有着极其重要的作用。因此,企业集团运营的安全性和有效性,尤其是财务收支方面的安全性和有效性受到社会各方面的广泛关注。由于企业集团的规模和业务数量庞大,集团管理层很难直接对集团的运营管理状况进行全方位的掌控,所以管理层需要借助财务收支审计的力量来帮助集团管理层了解集团的财务收支状况。因此,如何高效的组织财务收支审计的开展成为企业集团急需解决的问题。目前,基于财务处理成本和效率的考虑以及所拥有的资金和技术力量,一些企业集团纷纷建立起财务共享服务中心,这势必会对企业集团财务收支审计工作产生一些影响。鉴于此,本文首先对国内外关于企业集团财务收支审计以及财务共享服务中心的研究现状进行了梳理和总结,指出财务共享服务平台的建立对财务收支审计的影响及财务共享服务平台下实施财务收支审计的必要性和可行性,其次结合具体的企业集团分别对其财务共享服务中心的建设运营情况和财务收支审计的情况进行详细的分析说明,指出现阶段审计工作存在的问题,包括审计工作时间紧张,数据获取困难、审计报告质量不高以及审计的整改落实工作比较困难,然后根据之前的理论分析和该企业集团的实际情况,尝试对财务共享服务模式下的财务收支审计实施开展提出一些具有可操作性和现实性的优化建议,分别是财务收支审计准备工作的优化、财务收支审计方式方法的优化、财务收支审计后续审计工作的优化以及审计专业队伍的人员结构优化,并在最后给出加快推广应用XBRL-GL分类标准、建立健全信息数据安全管理制度和结合IT审计的结果开展财务收支审计三方面的用于改善财务收支审计实施效果的配套措施,以期满足内部需求,提高审计质量,推动财务收支审计水平的进一步提高。
[Abstract]:As the backbone of economic society, enterprise groups play an extremely important role in stabilizing economic development, promoting social progress and improving national competitiveness. Therefore, the security and effectiveness of enterprise group operation, especially in financial income and expenditure, has been widely concerned by all aspects of society. Because of the large scale and business quantity of enterprise group, it is very difficult for the management of the group to directly control the operation and management of the group. Therefore, the management needs to help the management to understand the financial situation of the group. Therefore, how to efficiently organize the audit of financial income and expenditure has become an urgent problem for enterprise groups. At present, considering the cost and efficiency of financial treatment, as well as the financial and technical strength, some enterprise groups have established financial sharing service center, which will inevitably have some impact on the audit of financial income and expenditure of enterprise groups. In view of this, this paper firstly reviews and summarizes the research status of financial income and expenditure audit and financial sharing service center of enterprise groups at home and abroad. This paper points out the influence of the establishment of financial sharing service platform on financial revenue and expenditure audit and the necessity and feasibility of implementing financial revenue and expenditure audit under financial sharing service platform. Secondly, combined with specific enterprise groups to analyze the construction and operation of the financial sharing service center and the audit of financial revenue and expenditure in detail, pointing out the problems existing in the audit work at this stage, including the shortage of audit work time. It is difficult to obtain data, the quality of audit report is not high, and it is difficult to carry out the rectification of audit, and then according to the previous theoretical analysis and the actual situation of the enterprise group, This paper tries to put forward some feasible and realistic optimization suggestions on the implementation of financial revenue and expenditure audit under the mode of financial sharing service, which are the optimization of the preparation of financial revenue and expenditure audit, the optimization of financial revenue and expenditure audit method, the optimization of financial revenue and expenditure audit method. The optimization of the follow-up audit of financial revenue and expenditure audit and the optimization of the personnel structure of the audit professional team, and at the end of this paper, the author gives the standard to speed up the popularization and application of XBRL-GL. Establishing and perfecting the information data security management system and carrying out the financial revenue and expenditure audit in combination with the results of IT audit, which are used to improve the implementation effect of the financial revenue and expenditure audit, in order to meet the internal demand and improve the audit quality. To further improve the auditing level of financial revenue and expenditure.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4;F426.92;F406.7

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