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| 审计 [2025/08/13 19:12] – created xiaoer | 审计 [Unknown date] (current) – removed - external edit (Unknown date) 127.0.0.1 |
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| ====== shěnjì: 审计 - Audit, Auditing ====== | |
| ===== Quick Summary ===== | |
| * **Keywords:** shenji, shen ji, 审计, Chinese for audit, auditing in China, financial review in Chinese, Chinese business vocabulary, accounting in Chinese, corporate governance China | |
| * **Summary:** Learn the essential Chinese business term **审计 (shěnjì)**, which translates directly to **audit** or **auditing**. This page breaks down its meaning, from the individual characters 审 (to examine) and 计 (to calculate) to its critical role in modern Chinese business, finance, and government. Discover how 审计 is used in practical contexts, from annual financial reviews to major anti-corruption investigations, and understand why it's a cornerstone of corporate governance in China today. | |
| ===== Core Meaning ===== | |
| * **Pinyin (with tone marks):** shěnjì | |
| * **Part of Speech:** Noun, Verb | |
| * **HSK Level:** HSK 6 | |
| * **Concise Definition:** A formal and systematic examination of an organization's accounts or financial records to ensure they are accurate and compliant. | |
| * **In a Nutshell:** Think of **审计 (shěnjì)** as the Chinese equivalent of a "financial audit." It's not a casual check-up; it's a serious, official process. Whether a company is reviewing its own books (internal audit) or being examined by an external firm or a government body, **审计** implies a deep, evidence-based verification of financial accuracy and legal compliance. It’s a formal and professional term used in business and government. | |
| ===== Character Breakdown ===== | |
| * **审 (shěn):** This character means "to examine," "to investigate," or "to review carefully." The top radical 宀 (mián) represents a roof, often implying an official building or setting, while the bottom part suggests a thorough process. Think of a judge carefully examining evidence in a courtroom (审判, shěnpàn). | |
| * **计 (jì):** This character means "to calculate," "to count," or "to plan." It's a core component of words related to numbers and strategy, like "calculate" (计算, jìsuàn) and "accounting" (会计, kuàijì). | |
| The combination is very logical: **审 (to examine) + 计 (calculations/accounts) = 审计 (to audit)**. It literally means "to examine the calculations." | |
| ===== Cultural Context and Significance ===== | |
| While the concept of an "audit" is a global business standard, its application and emphasis in China have a unique cultural and political weight. | |
| * **Tool for Governance and Anti-Corruption:** In recent decades, **审计 (shěnjì)** has become a primary tool in China's widely publicized anti-corruption campaigns. The National Audit Office (中华人民共和国审计署) holds significant power, and its reports can lead to major investigations into both government officials and executives at state-owned enterprises (SOEs). Therefore, a government audit often carries a much more formidable and politically charged connotation than a standard corporate audit in the West. | |
| * **Comparison to Western Audits:** In the West, audits are primarily seen as a mechanism for shareholder protection and regulatory compliance (e.g., SEC rules in the US). In China, while this is also true, there is an added layer of state supervision and ensuring alignment with national economic policies. The "auditor" is not just accountable to shareholders but, in many significant cases, to the state itself. This reflects a broader cultural value where business operations are often seen as interconnected with national stability and development goals. | |
| * **Building International Trust:** As China's economy opened up, adopting international accounting and auditing standards became crucial. The rigorous use of **审计** is a way for Chinese companies to build credibility and trust with foreign investors and partners, demonstrating transparency and adherence to global business norms. | |
| ===== Practical Usage in Modern China ===== | |
| **审计 (shěnjì)** is a formal term used almost exclusively in professional, business, or government contexts. You won't hear it in casual daily conversation unless someone is discussing their job. | |
| * **In Business:** Companies undergo an **年度审计 (niándù shěnjì)**, or "annual audit." They hire accounting firms (会计师事务所) to perform these audits. A clean audit report is essential for securing loans, attracting investment, and maintaining a good corporate reputation. | |
| * **In Government:** Government departments and state-owned enterprises are subject to **政府审计 (zhèngfǔ shěnjì)**, or "government audits," to ensure public funds are used correctly and to root out corruption. | |
| * **As a Verb vs. Noun:** | |
| * Noun: 我们需要一份独立的**审计**报告。 (Wǒmen xūyào yī fèn dúlì de **shěnjì** bàogào.) - We need an independent **audit** report. | |
| * Verb: 他们正在**审计**我们的财务报表。 (Tāmen zhèngzài **shěnjì** wǒmen de cáiwù bàobiǎo.) - They are **auditing** our financial statements. | |
| The connotation is neutral and professional, but for the person or company being audited, it can certainly be a source of stress and pressure, just as it is in English. | |
| ===== Example Sentences ===== | |
| * **Example 1:** | |
| * 公司每年都必须接受一次财务**审计**。 | |
| * Pinyin: Gōngsī měi nián dōu bìxū jiēshòu yī cì cáiwù **shěnjì**. | |
| * English: The company must undergo a financial audit once every year. | |
| * Analysis: This shows the mandatory and routine nature of audits in a corporate context. `财务 (cáiwù)` specifies it's a "financial" audit. | |
| * **Example 2:** | |
| * 我们聘请了普华永道来**审计**我们的账目。 | |
| * Pinyin: Wǒmen pìnqǐng le Pǔhuàyǒngdào lái **shěnjì** wǒmen de zhàngmù. | |
| * English: We hired PricewaterhouseCoopers (PwC) to audit our accounts. | |
| * Analysis: This demonstrates **审计** used as a verb. `聘请 (pìnqǐng)` means "to hire" a professional or firm. `账目 (zhàngmù)` means "accounts." | |
| * **Example 3:** | |
| * **审计**报告发现了一些严重的问题。 | |
| * Pinyin: **Shěnjì** bàogào fāxiàn le yīxiē yánzhòng de wèntí. | |
| * English: The audit report discovered some serious problems. | |
| * Analysis: This highlights the consequence of an audit. An `审计报告 (shěnjì bàogào)` is the official "audit report." | |
| * **Example 4:** | |
| * 国家**审计**署正在对这个项目进行调查。 | |
| * Pinyin: Guójiā **Shěnjì** Shǔ zhèngzài duì zhège xiàngmù jìnxíng diàochá. | |
| * English: The National Audit Office is conducting an investigation into this project. | |
| * Analysis: This sentence shows the term used in a high-level government context. The `国家审计署 (Guójiā Shěnjì Shǔ)` is the official name for China's national auditing body. | |
| * **Example 5:** | |
| * 为了提高透明度，我们决定进行一次内部**审计**。 | |
| * Pinyin: Wèile tígāo tòumíngdù, wǒmen juédìng jìnxíng yī cì nèibù **shěnjì**. | |
| * English: In order to increase transparency, we decided to conduct an internal audit. | |
| * Analysis: Differentiates between an external audit and an `内部审计 (nèibù shěnjì)`, or "internal audit." | |
| * **Example 6:** | |
| * 他是一名注册**审计**师，经验非常丰富。 | |
| * Pinyin: Tā shì yī míng zhùcè **shěnjì**shī, jīngyàn fēicháng fēngfù. | |
| * English: He is a certified auditor with a wealth of experience. | |
| * Analysis: Introduces the related term `审计师 (shěnjìshī)`, which means "auditor." `注册 (zhùcè)` means "registered" or "certified." | |
| * **Example 7:** | |
| * 这次**审计**的范围包括我们过去三年的所有交易。 | |
| * Pinyin: Zhè cì **shěnjì** de fànwéi bāokuò wǒmen guòqù sān nián de suǒyǒu jiāoyì. | |
| * English: The scope of this audit includes all of our transactions from the past three years. | |
| * Analysis: `范围 (fànwéi)` means "scope" or "range," a common word used when defining the parameters of an audit. | |
| * **Example 8:** | |
| * 如果我们的税务**审计**通不过，公司将面临巨额罚款。 | |
| * Pinyin: Rúguǒ wǒmen de shuìwù **shěnjì** tōng bù guò, gōngsī jiāng miànlín jù'é fákuǎn. | |
| * English: If we don't pass our tax audit, the company will face huge fines. | |
| * Analysis: This example shows a specific type of audit, a `税务审计 (shuìwù shěnjì)` or "tax audit," and its potential negative consequences. `通不过 (tōng bù guò)` is a common way to say "to not pass." | |
| * **Example 9:** | |
| * **审计**过程非常严格，需要提供大量文件。 | |
| * Pinyin: **Shěnjì** guòchéng fēicháng yángé, xūyào tígōng dàliàng wénjiàn. | |
| * English: The audit process is very strict and requires providing a large number of documents. | |
| * Analysis: Describes the nature of the `审计过程 (shěnjì guòchéng)`, or "audit process." `严格 (yángé)` means "strict." | |
| * **Example 10:** | |
| * 除了财务**审计**，我们还需要进行环境**审计**。 | |
| * Pinyin: Chúle cáiwù **shěnjì**, wǒmen hái xūyào jìnxíng huánjìng **shěnjì**. | |
| * English: Besides the financial audit, we also need to conduct an environmental audit. | |
| * Analysis: This shows the flexibility of the term. While usually financial, it can be applied to other domains, like a `环境审计 (huánjìng shěnjì)` or "environmental audit." | |
| ===== Nuances and Common Mistakes ===== | |
| * **审计 (shěnjì) vs. 检查 (jiǎnchá):** This is the most common point of confusion for learners. | |
| * **审计 (shěnjì)** is a formal, systematic, professional examination, almost always related to finance, compliance, or official systems. It implies looking for accuracy and compliance against a set of standards. | |
| * **检查 (jiǎnchá)** means "to check," "to inspect," or "to examine" in a much more general sense. You can check your homework (检查作业), a doctor can give you a check-up (身体检查), or a mechanic can inspect a car (检查汽车). It lacks the financial and legal formality of **审计**. | |
| * **Incorrect Usage Example:** | |
| * `Incorrect: 老师，你能帮我审计一下我的作文吗？ (Lǎoshī, nǐ néng bāng wǒ shěnjì yīxià wǒ de zuòwén ma?)` | |
| * **Reason:** This is wrong because checking an essay is an informal review, not a formal audit. It implies the teacher is going to check your essay for compliance with accounting standards! | |
| * `Correct: 老师，你能帮我检查一下我的作文吗？ (Lǎoshī, nǐ néng bāng wǒ jiǎnchá yīxià wǒ de zuòwén ma?)` | |
| Never use **审计** for casual, everyday "checking." Reserve it for business, finance, and official government contexts. | |
| ===== Related Terms and Concepts ===== | |
| * [[会计]] (kuàijì) - Accounting; Accountant. Accounting is the practice of keeping financial records, while auditing is the practice of verifying them. | |
| * [[财务]] (cáiwù) - Finance; Financial affairs. This is the subject matter that is typically being audited. | |
| * [[审计师]] (shěnjìshī) - Auditor. The professional who performs an audit. | |
| * [[检查]] (jiǎnchá) - To check; to inspect. A much broader, more general term. An audit is a very specific and formal type of inspection. | |
| * [[监督]] (jiāndū) - To supervise; to monitor. Auditing is a formal mechanism of supervision and oversight. | |
| * [[合规]] (héguī) - Compliance. A primary goal of an audit is to verify that an organization is in compliance with laws, regulations, and policies. | |
| * [[报表]] (bàobiǎo) - (Financial) report; statement. Financial statements (财务报表) are the primary documents examined during an audit. | |
| * [[腐败]] (fǔbài) - Corruption. In the government context, auditing is a major tool used to discover and combat corruption. | |