电商行业的快速发展促使电商竞争压力变大,在竞争过程中必须确保自身财务状况良好,财务审计则成为确保企业财务报告准确性的关键措施。内部控制在企业财务审计中的应用能够有效提高审计效率和质量,进一步降低企业风险。探讨了内部控制在电商企业财务审计中的主要作用,分析了电商企业在内部控制实施中面临的问题,提出强化内部控制制度建设、因地制宜构建内控体系、建设数字化内控管理系统以及加大专业内控人才培养等内部控制措施,希望对提升电商企业内部控制有效性,推动电商企业健康发展提供帮助。The rapid development of the e-commerce industry has led to increased competition pressure in e-commerce. In the process of competition, it is necessary to ensure good financial condition, and financial auditing has become a key measure to ensure the accuracy of corporate financial reports. The application of internal control in corporate financial auditing can effectively improve audit efficiency and quality, and further reduce corporate risks. This article explores the main role of internal control in financial auditing of e-commerce enterprises, analyzes the problems faced by e-commerce enterprises in implementing internal control, and proposes internal control measures such as strengthening the construction of internal control systems, building internal control systems tailored to local conditions, constructing digital internal control management systems, and increasing the training of professional internal control talents. It is hoped that these measures will help improve the effectiveness of internal control in e-commerce enterprises and promote their healthy development.
风险承担水平的变化可能影响企业内部与外部现金的需求量,并且企业避税程度也会受到企业内外部资金需求量的影响。本文以物流企业的风险承担水平与股权制衡程度两个方面为切入点,来研究物流企业风险承担、股权制衡与物流企业避税之间的关系,选取2017~2022年上市物流公司作为研究对象,运用SPSS与STATA分析软件对其进行实证分析。研究表明:物流企业风险承担与避税程度呈现正相关,股权制衡对两者之间的关系起到正向调节作用。The change in the level of risk-taking can impact both the internal and external cash demand of enterprises. Additionally, the degree of tax avoidance by enterprises is also influenced by their internal and external capital requirements. This study focuses on examining the relationship between logistics enterprises risk-taking, equity checks and balances, and tax avoidance in logistics enterprises. The research sample consists of listed logistics companies from 2017 to 2022, with empirical analysis conducted using SPSS and STATA analysis software. The findings reveal a positive correlation between the level of risk-taking in logistics enterprises and the degree of tax avoidance. Furthermore, equity checks and balances play a constructive role in regulating this relationship.
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