Abstract:
With the gradual improvement of the market economic system, Chinese enterprises have also entered a period of rapid development. Enterprise audit is an important factor to help enterprises improve their market competitiveness. It effectively improves the internal control system and improves the economic benefits of enterprises. For the purpose of accurately assessing and reducing the audit risk of virtual enterprise, the research and application of enterprise risk audit model based on fuzzy neural network is designed. The traditional security audit system method cannot adapt to the characteristics of the changing abnormal performance, so the neural network is introduced into the audit system to solve the defects of the traditional audit system based on rule base or pattern base. Taking the risk assessment of enterprises as the starting point and improving risk management as the ultimate goal. On the one hand, the audit focus is determined; on the other hand, suggestions can be made according to the risk management situation of enterprises, which can achieve the unity of methods and purposes. Based on the basic principle of fuzzy neural network system and the existing data and indicators, this paper establishes a fuzzy neural network model to judge the financial risk of enterprises. Through empirical research, it is proved that it has high correctness and is very convenient to use. In this paper, fuzzy neural network is used to analyze enterprise strategic risk early warning, in order to develop a new method for strategic risk early warning research, so as to enrich and improve enterprise strategic risk early warning research.