【摘要】：企業(yè)集團(tuán)作為經(jīng)濟(jì)社會(huì)中的中堅(jiān)力量,尤其在經(jīng)濟(jì)不斷轉(zhuǎn)型的當(dāng)下,企業(yè)集團(tuán)在穩(wěn)定經(jīng)濟(jì)發(fā)展、推動(dòng)社會(huì)進(jìn)步和提高國(guó)家競(jìng)爭(zhēng)力等方面都有著極其重要的作用。因此,企業(yè)集團(tuán)運(yùn)營(yíng)的安全性和有效性,尤其是財(cái)務(wù)收支方面的安全性和有效性受到社會(huì)各方面的廣泛關(guān)注。由于企業(yè)集團(tuán)的規(guī)模和業(yè)務(wù)數(shù)量龐大,集團(tuán)管理層很難直接對(duì)集團(tuán)的運(yùn)營(yíng)管理狀況進(jìn)行全方位的掌控,所以管理層需要借助財(cái)務(wù)收支審計(jì)的力量來幫助集團(tuán)管理層了解集團(tuán)的財(cái)務(wù)收支狀況。因此,如何高效的組織財(cái)務(wù)收支審計(jì)的開展成為企業(yè)集團(tuán)急需解決的問題。目前,基于財(cái)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(tuán)紛紛建立起財(cái)務(wù)共享服務(wù)中心,這勢(shì)必會(huì)對(duì)企業(yè)集團(tuán)財(cái)務(wù)收支審計(jì)工作產(chǎn)生一些影響。鑒于此,本文首先對(duì)國(guó)內(nèi)外關(guān)于企業(yè)集團(tuán)財(cái)務(wù)收支審計(jì)以及財(cái)務(wù)共享服務(wù)中心的研究現(xiàn)狀進(jìn)行了梳理和總結(jié),指出財(cái)務(wù)共享服務(wù)平臺(tái)的建立對(duì)財(cái)務(wù)收支審計(jì)的影響及財(cái)務(wù)共享服務(wù)平臺(tái)下實(shí)施財(cái)務(wù)收支審計(jì)的必要性和可行性,其次結(jié)合具體的企業(yè)集團(tuán)分別對(duì)其財(cái)務(wù)共享服務(wù)中心的建設(shè)運(yùn)營(yíng)情況和財(cái)務(wù)收支審計(jì)的情況進(jìn)行詳細(xì)的分析說明,指出現(xiàn)階段審計(jì)工作存在的問題,包括審計(jì)工作時(shí)間緊張,數(shù)據(jù)獲取困難、審計(jì)報(bào)告質(zhì)量不高以及審計(jì)的整改落實(shí)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(tuán)的實(shí)際情況,嘗試對(duì)財(cái)務(wù)共享服務(wù)模式下的財(cái)務(wù)收支審計(jì)實(shí)施開展提出一些具有可操作性和現(xiàn)實(shí)性的優(yōu)化建議,分別是財(cái)務(wù)收支審計(jì)準(zhǔn)備工作的優(yōu)化、財(cái)務(wù)收支審計(jì)方式方法的優(yōu)化、財(cái)務(wù)收支審計(jì)后續(xù)審計(jì)工作的優(yōu)化以及審計(jì)專業(yè)隊(duì)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(biāo)準(zhǔn)、建立健全信息數(shù)據(jù)安全管理制度和結(jié)合IT審計(jì)的結(jié)果開展財(cái)務(wù)收支審計(jì)三方面的用于改善財(cái)務(wù)收支審計(jì)實(shí)施效果的配套措施,以期滿足內(nèi)部需求,提高審計(jì)質(zhì)量,推動(dòng)財(cái)務(wù)收支審計(jì)水平的進(jìn)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(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F239.4;F426.92;F406.7

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