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企业财务管理是企业经营发展的核心内容,财务管理水平直接对企业核心竞争力产生影响。内部审计具有监督、鉴定、控制、服务等职能,可以促进企业财务管理工作持续发展。改革开放进程中,企业财务管理工作获取了明显的进步。但财务管理与内部审计仍旧包含一些较为突出的问题。本文就企业财务管理工作与内部审计展开研究,强调了内部审计在企业财务管理中的作用,剖析了现代企业内部审计存在的问题,并提出了提高财务管理内部审计工作效率的有力措施。
Enterprise financial management is the core of the business development, financial management directly impact on the core competitiveness of enterprises. Internal audit has the functions of supervision, appraisal, control and service, which can promote the continuous development of enterprise financial management. In the process of reform and opening up, significant progress has been made in the financial management of enterprises. However, financial management and internal audit still contain some of the more prominent issues. This paper studies the work of enterprise financial management and internal audit, emphasizes the role of internal audit in enterprise financial management, analyzes the problems existing in the internal audit of modern enterprises, and puts forward some effective measures to improve the efficiency of internal audit in financial management.