随着当今世界经济全球化趋势进一步加强,金融危机的影响也逐渐凸显出来。各国企业为了进一步提高抵御经济危机的能力,不断加强内部审计与会计预算的职能,在提高企业内部竞争力的层面取得了显著地成就。但是,我国企业的内部审计与会计预算体系中还存在一些问题亟待解决。为此,本文将对企业的内部审计与会计预算进行详细的探讨,认真分析二者对企业的内在意义,旨在为企业的进一步健康快速发展提出有意的见解。 With the trend of economic globalization in the world being further strengthened, the impact of the financial crisis has gradually become more prominent. In order to further enhance their ability to withstand the economic crisis and enhance the functions of internal auditing and accounting budgets, enterprises of various countries have made remarkable achievements in enhancing the internal competitiveness of enterprises. However, there are still some problems to be solved in the internal audit and accounting budget system of our country’s enterprises. To this end, this article will conduct a detailed discussion of the internal audit and accounting budgets of enterprises, and carefully analyze their intrinsic meanings to the enterprises so as to provide their opinions on the further healthy and rapid development of the enterprises.