With the development of modern educational concepts and technologies,corporate financial audit is facing unprecedented challenges and opportunities.This paper first analyzes the new characteristics of corporate financ...With the development of modern educational concepts and technologies,corporate financial audit is facing unprecedented challenges and opportunities.This paper first analyzes the new characteristics of corporate financial audit in the context of modern education,including the widespread application of digital audit tools,the diversification of audit content,and the increased requirements for audit efficiency.Then,it explores the innovative practices in corporate financial audit,such as the introduction of big data analysis technology,the construction of intelligent audit platforms,and the implementation of continuous audit.The paper also conducts an in-depth study on the impact of these innovative practices on the processes,quality,and risk management of corporate financial audit.Finally,it summarizes the effectiveness of the innovation and practice of corporate financial audit in the context of modern education,and looks forward to future development trends,providing references for theoretical research and practical operations in related fields.展开更多
Internal audit plays an important role in the long-term development of state-owned enterprises. The managers of state-owned enterprises should realize that internal audit is a systematic work which can only be complet...Internal audit plays an important role in the long-term development of state-owned enterprises. The managers of state-owned enterprises should realize that internal audit is a systematic work which can only be completed with the cooperation of internal departments and cant be accomplished overnight. We should carry out internal audit step by step. Give full play to the role of internal audit in financial management. Based on the content of enterprise audit, this paper probes into the promoting effect of financial audit on financial management and puts forward some measures to improve the level of enterprise internal audit and financial management.展开更多
With the rapid development of information society, big data technology has been widely used in various fields and has been deeply integrated with the economy and society. In order to stabilize the industry position in...With the rapid development of information society, big data technology has been widely used in various fields and has been deeply integrated with the economy and society. In order to stabilize the industry position in the fierce market environment, enterprises should rely on big data resources, innovate management concepts and improve various management levels of enterprises. Under the drive of big data, enterprises and scholars in the industry are discussing the issue of financial audit. The adoption of big data technology in enterprise financial audit has changed the efficiency of traditional financial audit, promoted the informatization and intelligent development of enterprise financial management, and promoted the improvement of the overall audit level of the enterprise. Based on the background of big data, this paper discusses the problems in financial audit and the effective strategies to improve the level of financial audit, improve the management level of enterprises to promote the realization of the strategic development goals of enterprises.展开更多
At the present stage of the SOEs joint share system reform, the problem of distorted accounting information, the failed financial audit and the ensuing erosion of the state： Owned assets, have severely impeded the pr...At the present stage of the SOEs joint share system reform, the problem of distorted accounting information, the failed financial audit and the ensuing erosion of the state： Owned assets, have severely impeded the process of the SOEs reform. This paper conducts an in-depth analysis on auditing problems in the process of the SOEs reform from managerial points of view, makes the suggestion that we should introduce governmental audit into the auditing supervision of the SOEs reform, and discusses its methods, approaches, contents and procedures in detail. This paper also indicates the possible obstacles of implementing this suggestion.展开更多
The phenomenon of ＂Audit Storm＂ in China shows that transparency in government audit has been improved and increasing attention from the public has been paid to it, as government auditing and the mass media in China...The phenomenon of ＂Audit Storm＂ in China shows that transparency in government audit has been improved and increasing attention from the public has been paid to it, as government auditing and the mass media in China make joint effort to become a powerful source of supervision of government financial administration. Lessons drawn from Audit Storm show that more need to be done to systematically ensure public accountability in China, including improving the independence of China National Audit Office （CANO）, strengthening the manning of Chinese National People＇s Congress （NPC） and Ministry of Finance （MoF）, improving NPC and MoF joint cooperation with CNAO, insisting on more transparency in public funds allocation and management, the introduction of an effective responsibility system, and so on.展开更多
文摘With the development of modern educational concepts and technologies,corporate financial audit is facing unprecedented challenges and opportunities.This paper first analyzes the new characteristics of corporate financial audit in the context of modern education,including the widespread application of digital audit tools,the diversification of audit content,and the increased requirements for audit efficiency.Then,it explores the innovative practices in corporate financial audit,such as the introduction of big data analysis technology,the construction of intelligent audit platforms,and the implementation of continuous audit.The paper also conducts an in-depth study on the impact of these innovative practices on the processes,quality,and risk management of corporate financial audit.Finally,it summarizes the effectiveness of the innovation and practice of corporate financial audit in the context of modern education,and looks forward to future development trends,providing references for theoretical research and practical operations in related fields.
文摘Internal audit plays an important role in the long-term development of state-owned enterprises. The managers of state-owned enterprises should realize that internal audit is a systematic work which can only be completed with the cooperation of internal departments and cant be accomplished overnight. We should carry out internal audit step by step. Give full play to the role of internal audit in financial management. Based on the content of enterprise audit, this paper probes into the promoting effect of financial audit on financial management and puts forward some measures to improve the level of enterprise internal audit and financial management.
文摘With the rapid development of information society, big data technology has been widely used in various fields and has been deeply integrated with the economy and society. In order to stabilize the industry position in the fierce market environment, enterprises should rely on big data resources, innovate management concepts and improve various management levels of enterprises. Under the drive of big data, enterprises and scholars in the industry are discussing the issue of financial audit. The adoption of big data technology in enterprise financial audit has changed the efficiency of traditional financial audit, promoted the informatization and intelligent development of enterprise financial management, and promoted the improvement of the overall audit level of the enterprise. Based on the background of big data, this paper discusses the problems in financial audit and the effective strategies to improve the level of financial audit, improve the management level of enterprises to promote the realization of the strategic development goals of enterprises.
文摘At the present stage of the SOEs joint share system reform, the problem of distorted accounting information, the failed financial audit and the ensuing erosion of the state： Owned assets, have severely impeded the process of the SOEs reform. This paper conducts an in-depth analysis on auditing problems in the process of the SOEs reform from managerial points of view, makes the suggestion that we should introduce governmental audit into the auditing supervision of the SOEs reform, and discusses its methods, approaches, contents and procedures in detail. This paper also indicates the possible obstacles of implementing this suggestion.
基金This paper is supported by National Natural Science Foundation of China （No.70473051） and Asian Development Bank （Technical Assistance Project TA3979-PRC）. The authors are grateful to Peter Bannister, Xiaoyue Chert and Qizhong Lai for helpful discussion. 0f course, the remaining errors are solely of the authors.
文摘The phenomenon of ＂Audit Storm＂ in China shows that transparency in government audit has been improved and increasing attention from the public has been paid to it, as government auditing and the mass media in China make joint effort to become a powerful source of supervision of government financial administration. Lessons drawn from Audit Storm show that more need to be done to systematically ensure public accountability in China, including improving the independence of China National Audit Office （CANO）, strengthening the manning of Chinese National People＇s Congress （NPC） and Ministry of Finance （MoF）, improving NPC and MoF joint cooperation with CNAO, insisting on more transparency in public funds allocation and management, the introduction of an effective responsibility system, and so on.
