供应链金融风险评价与审计治理策略研究——基于江苏省的调研

摘要

As a kind of financial innovation tool,supply chain finance provides a feasible solution to solve the financing difficulties of SMEs,but the correlation effect and diffusion of the risks are the main problems facing the development of the innovation systems.Under the analysis framework of the audit "immune system",this paper builds a risk evaluation index system of the supply chain finance,establishes an evaluation model which integrates entropy theory with grey relational,and makes an empirical analysis for six supply chain samples in Jiangsu province.Then,the paper uses the comprehensive and professional advantages of state audit,puts forward feasible strategies of risk management as follows.First,control the audit focus,pay close attention to the core enterprise's credit risk.Second,extend the audit content,strengthen the assets assessment and audit for financing enterprises.And then,clear the audit goal,real-time monitoring the stability of the supply chain operation.%供应链金融作为一种金融创新工具,为解决中小企业融资困局提供了可行性方案,但是其风险的关联性与扩散性成为这一创新方式发展面临的主要问题.在审计"免疫系统"分析框架下,通过构建供应链金融风险评价指标体系,并综合运用熵权与灰色关联集成评价模型,对江苏省六条供应链金融样本进行实证研究,利用国家审计的综合性与专业性优势,提出把控审计重点,密切关注核心企业的信用风险;延展审计内容,加强对融资企业的资产评估与审核;明确审计目标,实时监控供应链运作的稳定性等风险治理的可行策略.