發(fā)布時間：2018-08-29 20:16

【摘要】：企業(yè)集團作為經(jīng)濟社會中的中堅力量,尤其在經(jīng)濟不斷轉(zhuǎn)型的當(dāng)下,企業(yè)集團在穩(wěn)定經(jīng)濟發(fā)展、推動社會進步和提高國家競爭力等方面都有著極其重要的作用。因此,企業(yè)集團運營的安全性和有效性,尤其是財務(wù)收支方面的安全性和有效性受到社會各方面的廣泛關(guān)注。由于企業(yè)集團的規(guī)模和業(yè)務(wù)數(shù)量龐大,集團管理層很難直接對集團的運營管理狀況進行全方位的掌控,所以管理層需要借助財務(wù)收支審計的力量來幫助集團管理層了解集團的財務(wù)收支狀況。因此,如何高效的組織財務(wù)收支審計的開展成為企業(yè)集團急需解決的問題。目前,基于財務(wù)處理成本和效率的考慮以及所擁有的資金和技術(shù)力量,一些企業(yè)集團紛紛建立起財務(wù)共享服務(wù)中心,這勢必會對企業(yè)集團財務(wù)收支審計工作產(chǎn)生一些影響。鑒于此,本文首先對國內(nèi)外關(guān)于企業(yè)集團財務(wù)收支審計以及財務(wù)共享服務(wù)中心的研究現(xiàn)狀進行了梳理和總結(jié),指出財務(wù)共享服務(wù)平臺的建立對財務(wù)收支審計的影響及財務(wù)共享服務(wù)平臺下實施財務(wù)收支審計的必要性和可行性,其次結(jié)合具體的企業(yè)集團分別對其財務(wù)共享服務(wù)中心的建設(shè)運營情況和財務(wù)收支審計的情況進行詳細的分析說明,指出現(xiàn)階段審計工作存在的問題,包括審計工作時間緊張,數(shù)據(jù)獲取困難、審計報告質(zhì)量不高以及審計的整改落實工作比較困難,然后根據(jù)之前的理論分析和該企業(yè)集團的實際情況,嘗試對財務(wù)共享服務(wù)模式下的財務(wù)收支審計實施開展提出一些具有可操作性和現(xiàn)實性的優(yōu)化建議,分別是財務(wù)收支審計準備工作的優(yōu)化、財務(wù)收支審計方式方法的優(yōu)化、財務(wù)收支審計后續(xù)審計工作的優(yōu)化以及審計專業(yè)隊伍的人員結(jié)構(gòu)優(yōu)化,并在最后給出加快推廣應(yīng)用XBRL-GL分類標準、建立健全信息數(shù)據(jù)安全管理制度和結(jié)合IT審計的結(jié)果開展財務(wù)收支審計三方面的用于改善財務(wù)收支審計實施效果的配套措施,以期滿足內(nèi)部需求,提高審計質(zhì)量,推動財務(wù)收支審計水平的進一步提高。
[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.
【學(xué)位授予單位】：首都經(jīng)濟貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F239.4;F426.92;F406.7

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