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大数据和“一带一路”背景下国有企业系统性金融风险的审计防范 被引量:4

Audit Prevention of Systemic Financial Risks of State-owned Enterprises Under the Background of Big Data and the “Belt and Road”
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摘要 大数据时代的到来及其所建立的数据思想和数据分析理念对经济领域影响深远,促使社会超数据化和信息化转型。传统意义上的审计和大数据的融合在一定程度上为现代审计提供了更多的决策方法。我国国有企业经营模式及战略在"一带一路"背景下产生了明显变化,既带来了机会也充满了一系列风险点。本文将以审计的角度,充分结合大数据及"一带一路"背景分析国有企业面临的金融风险,提出了审计视角下金融风险联合防范的多维度联合应对机制,致力于推动系统性金融风险审计监督防范体系进一步完善,促进国有企业稳定发展,进一步提高国际竞争力。 The advent of the era of big data and its established data ideas and data analysis concepts have far-reaching effects on the economic field as well as promoting the transformation of social hyperdata and information technology. The fusion of auditing and big data in the traditional sense provides more decision-making methods for modern auditing to a certain extent. China’s state-owned enterprises operating models and strategies have undergone significant changes under the "Belt and Road" initiative, which has brought both opportunities and a series of potential risks. This article analyzes the financial risks faced by state-owned enterprises from the perspective of auditing, fully combine big data and the "Belt and Road" background, and proposes a multi-dimensional joint response mechanism for joint prevention of financial risks from the perspective of audit. The prevention system has been further improved to promote the stable development of state-owned enterprises and further enhance international competitiveness.
作者 王溢晟 王攀 焦春鑫 Wang Yisheng;Wang Pan;Jiao Chunxin
出处 《中国应急管理科学》 2020年第4期58-64,共7页 Journal of China Emergency Management Science
关键词 大数据 一带一路 国有企业 审计 big data Belt and Road state-owned enterprises auditing
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