摘要： 针对金融审计的特点，分析了影响贷款企业经营状况的主要因素，提出了进行金融审计的神经网络模型，给出了模型的求解方法，并利用该模型进行了大量的验证计算。结果表明，该模型能较好地帮助审计人员准确判断审计对象的基本状况，为快速确定审计重点提供了有力的保证。

关键词: 人工神经网络模型；金融海量数据；金融审计

Abstract: According to the character of financial auditing, this paper analyzes the dominant factor affecting debt enterprise, establishes artificial neural networks model applied to financial auditing, solves the method of getting result. The model is applied in computing and demonstrating. The result demonstrates, the model can help the auditing people judge the auditing object condition accurately, it is important to find auditing emphasis

Key words: Artificial neoural networks model; Vast financial data; Financial auditing model