人工智能在中小型企业审计质量提升中的应用分析——以天宇药业智能审计平台为例

Analysis of Artificial Intelligence Empowering Audit Quality Improvement of Small and Medium-Sized Enterprises—A Case Study of Tianyu Pharmaceutical’s Intelligent Audit Platform

摘要: 数字经济发展与国家政策引导下，人工智能成为突破中小企业审计发展瓶颈的关键，医药制造类中小企业因业务复杂度高，审计智能化转型需求更为迫切，而现有研究对该类企业的适配性探索尚显不足。文章以浙江天宇药业为案例，结合其财务数据剖析传统审计效率低、风险漏判、成本高、技术适配不足等问题，探究人工智能在审计全流程的应用路径与落地成效，并从技术、人才、制度三维度提出优化对策。研究证实人工智能能有效提升中小企业审计质量与效率，相关实践方案为医药行业及同类中小企业审计智能化转型提供了可复制的参考，也为数字经济与实体经济深度融合提供了审计层面的实践支撑。

Abstract: Driven by the development of the digital economy and national policy guidance, artificial intelligence has become a key to breaking the bottlenecks in the audit development of small and medium-sized enterprises (SMEs). Pharmaceutical manufacturing SMEs have an even more urgent demand for intelligent audit transformation due to the high complexity of their business operations, yet existing research lacks sufficient exploration on the adaptability of intelligent auditing for such enterprises. Taking Zhejiang Tianyu Pharmaceutical Co., Ltd. as a case study, this paper analyzes the problems of traditional auditing such as low efficiency, missed risk judgment, high costs and inadequate technical adaptability by combining the company’s financial data, explores the application paths and implementation effects of artificial intelligence in the entire audit process, and puts forward optimization countermeasures from the three dimensions of technology, talent and system. The research confirms that artificial intelligence can effectively improve the audit quality and efficiency of SMEs. The relevant practical solutions provide replicable references for the intelligent audit transformation of pharmaceutical enterprises and similar SMEs, and also offer practical support at the audit level for the in-depth integration of the digital economy and the real economy.