Page 9 - 国企供应链业务创新与转型升级中的财务和审计研究

The introduction of a series of policies such as the “Ten Prohibitions” policy

by the State owned Assets Supervision and Administration Commission has
pointed out the direction and provided norms for the development of supply chain

business in state-owned enterprises. The “Ten Prohibitions” policy strictly restricts
key links and potential risk points in the supply chain business of state-owned
enterprises, such as prohibiting illegal financing trade and strictly prohibiting false

trade, aiming to guide state-owned enterprises to abandon blind expansion, non-
standard operations, and other behaviors, promote their return to the essence of
supply chain business, and focus on improving the efficiency and effectiveness of

the supply chain. In this policy context, it is particularly urgent to conduct in-depth
research on the innovation and transformation of state-owned enterprise supply
chain business. This is not only the need for state-owned enterprises to implement

national policy requirements and prevent business risks, but also the inherent
demand for state-owned enterprises to achieve high-quality development.

Finance and auditing, as the core functions of enterprise management,
play an indispensable role in the complex and critical process of innovation
and transformation of state-owned enterprise supply chain business. Effective

financial management can provide solid financial support and decision support
for supply chain innovation in all aspects. In terms of financial security, through

reasonable budget planning, fundraising, and allocation, ensure that each link in
the supply chain has sufficient financial support to avoid project delays or supply
chain interruptions caused by funding shortages; In terms of decision support,

financial analysis tools and professional financial personnel are used to conduct in-
depth analysis and evaluation of investment projects, cost control plans, pricing
strategies, etc. in the supply chain business, providing scientific and accurate

decision-making basis for enterprise management. Accurate audit management
starts from the perspective of risk prevention and control, effectively preventing
and controlling risks, ensuring the compliance and stable operation of supply