Research on the Risk,Concealment and Audit Approach of State-Owned Enter-prises'Financing Trade
The regulation of financing trade by the state has gone through a process from unclear definition to explicit prohibition,from risk prevention and control to cleanup and rectification to strict crackdown.The typi-cal models of financing trade are diverse,but their essence is the borrowing and lending of funds.In order to prevent and resolve major risks and promote the healthy development of the national economy and enterprises,financing trade has become a key focus of state-owned enterprise auditing work.Financing trade has multiple hidden characteristics,its audit should closely focus on whether there is a reasonable commercial purpose and fund usage fees.Comprehensive research and judgment should be conducted based on related parties,physi-cal circulation,contract notes,and long-term large accounts receivables and other aspects.
万方数据
维普
