The Path Of The Central Enterprise Financial Financialization Research In Strategic Audit Perspective

The deepening of the central enterprises' reform,the trend of financialization,the new situation of running mechanism,and the new requirements for various organizations.Some central enterprises take the lead in holding or holding financial institutions,regardless of the expansion of investment or mergers and acquisitions can be timely access to financial support,the return from the financial industry has improved the financial statements of enterprises,a financial market for the delivery of fresh blood,making financial resources The configuration is optimized.It is very important to set up a scientific and rational financial development strategy to ensure the implementation of the strategy,to effectively identify the strategic risks,to create a distinctive financial path for central enterprise is very important to the central enterprises with the responsibility of state-owned resources allocation and state-owned capital value-added and hedging ability the value of.Innovation of internal audit organization methods and technical level,to the development of strategy-oriented internal audit,different from the audit process of the audit results of the audit,strategic audit to develop a strategy to lead,and constantly adjust the enterprise development orientation,Development needs.Therefore,it is of great significance strategic audit method to pay attention to and study the path selection,value contribution and risk assessment of financialization of central enterprises.On the basis of reviewing the existing research results,this paper studies the problems and the scope of the research.By studying a large number of references,carrying out the theoretical basis and basic analysis of the relevant research,using case analysis and induction of the combination of ways to discuss the central enterprise financial strategy of the formation of the reasons,the development path,the use of strategic audit methods and strategic audit procedures,To explore the necessity and internal relationship of the strategic audit of the central enterprises' financialization,and to evaluate the investment efficiency and risk assessment of the financial development path.In the case analysis,the author analyzes the background of financial development in the case analysis,and analyzes the macroeconomic environment-financial crisis and macroeconomic policy environment-the analysis of the regulatory environment in order to support the financial development of the central enterprises.only way.Based on the strategy formulation and implementation,a series of audit procedures are used to analyze the strategic risk of the development of financial development,the regulatory environment and policy constraints of the development path,and the profit contribution,including a large number of data,Made on the cross-group in the financial development of the existing problems on the understanding of the status quo for the financial development of financial institutions to speed up the construction of the market and choose to intervene in high-quality financial equity and other recommendations.And draws the conclusion:from the fit point of view,the financial company is the best choice for the development of financial development group;financial leasing companies in the management of assets and liabilities above has significant significance,financial efficiency is more obvious;The investment cycle is very risky,but the investment operation mode is extremely flexible and innovative,more than the traditional financing model,the investment fund has a long period of investment,There is a certain advantage.