国有企业供应链金融业务风险分析及审计策略

• 作者： 俞文源 ¹
• 作者单位：
  1.  审计署驻兰州特派员办事处
• 发布时间：2025-04-23

摘要: 供应链金融以科技赋能金融模式，以供应链上下游真实贸易为依托，由供应链上核心企业提供信用担保，向链条企业提供融资，为企业缓解融资困难，保持业务稳健运行，发挥了积极作用。这种模式实质是把原来以实物资产抵押模式转化为以企业流动性为担保的债务融资模式，一定程度上解决了中小企业担保不足导致的融资难题，但对核心企业尤其是国有企业提出了考验。本文从审计角度深入分析供应链金融对国有企业运行可能带来的虚假贸易融资、经营风险传导、核心技术信息安全等方面风险，提出推动完善供应链金融监管体系建设，加大对贸易背景真实性的审计力度，强化金融机构信贷审计，高度关注第三方金融科技公司业务风险等应对策略。

Abstract: Supply chain finance, a technology-driven financial model anchored in authentic trade activities across upstream and downstream supply chains, effectively alleviates corporate financing difficulties and ensures operational stability by leveraging credit guarantees from core enterprises to provide funding to chain participants. This model shifts traditional physical asset-backed financing to liquidity-collateralized debt financing, partially resolving SMEs’ financing constraints caused by insufficient collateral. However, it imposes heightened demands on core enterprises, particularly state-owned enterprises (SOEs). From an auditing perspective, this paper examines risks in SOE operations linked to supply chain finance, including fraudulent trade financing, operational risk transmission, and vulnerabilities in core technological information security. To safeguard SOE operational integrity, the study proposes targeted audit strategies: enhanci regulatory frameworks for supply chain finance; intensifying audits on trade background authenticity; strengthening credit oversight of financial institutions; rigorously monitoring risks posed by third-party fintech firms.

• 分类： 工商管理学 >> 会计学
• 稿件状态： 已在期刊出版
期刊名称： 《审计研究》 2025年 第2期 “国家审计与国家治理”专栏
• 引用： PSSXiv:202504.02872 (或此版本 PSSXiv:202504.02872V1)
  DOI:10.12451/202504.02872
  CSTR:32012.36.PSSXiv.202504.02872
• 推荐引用方式： 俞文源.国有企业供应链金融业务风险分析及审计策略.审计研究,2025(2).[PSSXiv:202504.02872V1] (点此复制)