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基于"一带一路"倡议的国际贸易财务审计沟通策略

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"一带一路"倡议是中国提出的促进全球合作、实现共赢发展的重大战略.随着中国与"一带一路"国家在贸易、投资和基础设施建设等领域不断深化务实合作,大量跨境经济活动应运而生.然而,参与国在语言文化、法律制度、监管政策等方面的显著差异,给跨国审计业务带来了新的挑战.审计作为第三方独立鉴证服务,在规避海外投资风险、维护各方权益、促进"一带一路"可持续发展等方面发挥着关键作用.鉴于此,本文首先梳理了"一带一路"建设取得的重大进展及其对审计行业的深远影响;其次剖析了语言文化差异、治理环境异质、人才储备不足等多重因素交织导致的跨文化审计沟通障碍;最后提出优化审计沟通的策略建议,强调复合型人才队伍建设的重要性.以期为中国审计行业把握"一带一路"机遇,解决跨文化审计沟通瓶颈,加快国际化发展进程提供有益启示.
International Trade Financial Audit Communication Strategies Based on the Belt and Road Initiative
The Belt and Road Initiative,proposed by China,is a significant strategy aimed at promoting global cooperation and achieving win-win development. As China and the countries along the Belt and Road deepen their pragmatic cooperation in trade,investment,and infrastructure,a surge of cross-border economic activities has emerged. However,significant differences in language and culture,legal systems,and regulatory policies a-mong participating countries pose new challenges to transnational auditing operations. As a third-party inde-pendent verification service,auditing plays a crucial role in mitigating overseas investment risks,safeguarding the interests of all parties,and promoting the sustainable development of the Belt and Road. Given this con-text,this paper first reviews the major progress made in the construction of the Belt and Road and its pro-found impact on the auditing industry. It then analyzes the cross-cultural audit communication barriers caused by a combination of factors including language and cultural differences,heterogeneous governance environments,and insufficient talent reserves. Finally,it proposes strategies to optimize audit communication,emphasizing the importance of building a composite talent team. This study aims to provide valuable insights for the Chinese auditing industry to seize the opportunities of the Belt and Road,resolve cross-cultural audit communication bottlenecks,and accelerate its international development.

Belt and Road InitiativeInternational TradeFinancial AuditingCross-Cultural CommunicationLanguage and Cultural DifferencesHeterogeneous Governance EnvironmentsTalent Training System

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重庆财经职业学院,重庆市 永川区 402100

"一带一路"倡议 国际贸易 财务审计 跨文化沟通 语言文化差异 治理环境异质 人才培养体系

2024

赤峰学院学报(哲学社会科学版)
赤峰学院

赤峰学院学报(哲学社会科学版)

影响因子:0.201
ISSN:1673-2596
年,卷(期):2024.45(11)