会计学院知识库

  目前，我国的市场经济正从高速增长转向高质量发展，这一变化在推动着产业结构提升的同时，也可以很明显地感觉到，目前的经济状况已经开始走下坡路，上市公司所承受的压力也在不断增加，他们的生存环境并不好。同时，在资本市场上，对上市公司持续经营能力的关注也越来越多，因此，在财务报告披露的完整性和准确性方面，对其提出了更高的要求。企业的持续经营性是企业管理过程中最受关注的问题，也是企业管理过程中面临的一个重要问题。进入21世纪，旅游业得到了飞速发展，但近年来，我国经济与金融发生了巨大的变化，其中服务业（旅游、交通、住宿餐饮等）受到的影响尤为显著。公司B是一家在全国范围内具有较高知名度的综合性旅游公司，其业务发展状况不容乐观，业务发展令人担忧。为了解决上述问题，论文在借鉴国内外学者的研究成果的同时，通过理论基础和案例应用、定性和定量的分析，构建了一套旅游企业的持续经营能力审计评价体系，并应用于案例 B公司。本文主要由四个方面组成，第一方面对论文的研究背景、研究意义和基础理论进行了阐述，这是本文接下来要进行的工作的基础。其次，以建立一套持续经营能力的审计评价体系为出发点，对目前已有的评价方法中存在的问题进行了剖析，并从财务和经营两个角度对持续经营能力的审计评价方法进行了研究。在此基础上，运用风险导向审计理论，对 B公司的持续经营能力进行了评价。最后，提出针对提升旅游企业持续经营能力的审计评价质量的对策，对注册会计师在审计实务中要提高自己的风险意识，增强自己的理论知识，相关部门要加强监管力度与处罚力度等对策及建议。

    At present, our market economy is shifting from rapid growth to high-quality development. While promoting the improvement of the industrial structure, it is also obvious that the current economic situation has started to go downhill. The pressure of listed companies is increasing, and their survival environment is not good. At the same time, in the capital market, more and more attention is paid to the sustainable operation ability of listed companies. Therefore, higher requirements are put forward for the completeness and accuracy of financial report disclosure. The sustainable operation of enterprises is the most concerned problem in the process of enterprise management, and also an important problem in the process of enterprise management. In the 21st century, the tourism industry has developed rapidly, but in recent years, China's economy and finance have been greatly affected, especially the service industry (tourism, transportation, accommodation, catering, etc.). Company B is a comprehensive tourism company with high visibility throughout the country. Its business development is not optimistic, and its business development is worrying. In order to solve the above problems, while drawing on the research results of domestic and foreign scholars, the paper constructs a set of audit and evaluation system for the sustainable operation ability of tourism enterprises through theoretical basis and case application, qualitative and quantitative analysis, and applies it to Case B Company. This article is mainly composed of four aspects. The first aspect describes the research background, significance, and basic theory of the paper, which is the basis for the next work of this article. Secondly, starting from the establishment of an evaluation system for sustainable business capability, the paper analyzes the problems existing in the existing evaluation methods, and studies the evaluation methods for sustainable business capability from both financial and operational perspectives. On this basis, the sustainable development of Company B is evaluated using the risk based audit concept. Finally, it puts forward some countermeasures to improve the quality of audit evaluation of tourism enterprises' sustainable management ability，CPA should enhance their risk awareness and theoretical knowledge in auditing practice，and relevant departments should strengthen supervision and punishment and other countermeasures and suggestions.