| 供应链金融审计风险研究 |
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| 引用本文： | 滕剑仑,罗金华,韩家彬.供应链金融审计风险研究[J].三明学院学报,2012,29(5):1-7. |
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| 作者姓名： | 滕剑仑 罗金华 韩家彬 |
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| 作者单位： | 1. 三明学院经济管理学院,福建三明,365004
2. 辽宁工程技术大学工商管理学院,辽宁沈阳,125100 |
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| 基金项目： | 三明学院科研基金项目，教育部人文社会科学研究资助项目，山东省社会科学规划研究会计专项项目，辽宁省社科基金项目 |
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| 摘 要： | 供应链金融审计风险研究是基于当前中小企业融资难和金融企业贷款风险较大的背景下。提出的具有探索意义的审计运用的新型研究。在供应链审计风险模式的理论基础、框架思路和当前审计准则指导下，供应链金融审计不同主体可以从供应链信息提供、运行流程和执行规范方面在博弈过程中采取各自的策喀。加强审计师对供应链金融企业的合理监控。关注不同供应链企业之间的契约安排，重视从供应链内部控制入手，提高审计方法的可靠性，建立健全执行程序有利于降低供应链金融的信用风险。
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| 关 键 词： | 供应链金融 审计风险模型 审计师 |
Research on Financial Audit Risk of Supply Chain |
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| TENG Jian-lun,LUO Jin-hua,HAN Jia-bin.Research on Financial Audit Risk of Supply Chain[J].Journal of Sanming University,2012,29(5):1-7. |
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| Authors: | TENG Jian-lun LUO Jin-hua HAN Jia-bin |
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| Institution: | 2(College of Economics and Management,Sanming University,Sanming 365004,China; 2.School of Business and Management,Liaoning Technical University,Shenyang 125100,China) |
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| Abstract: | Financial audit risk of supply chain is a new research on the application of audit,in the backdrop of the financing difficulties that small medium-sized enterprises meet and the growing credit risk financial enterprises meet.At first,the paper analyzes the foundation of the theory and frame of audit risk model of supply chain.According to the audit principles,then the respective strategies of different groups in the course of the game are analyzed from the several aspects of information,operating procedure and executive standard of supply chain.In order to decrease the credit risk of supply chain,it is concluded that the auditors’ reasonable monitor on financial enterprises should be strengthened,more attention should be paid to the contraction arrangements among the different enterprises of supply chain,the reliability of audit methods should be enforced beginning with the internal control of supply chain and the executive procedure should be improved. |
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| Keywords: | supply chain finance audit risk model auditor |
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