不管是财务会计还是内部审计,其终极目标均是确保会计信息的完整与真实,从而促进企业财务管理、经营管理水平及经济效益的提高。本文本论文主要论述了单位(企业和行政事业单位)进行内部审计的必要性以及内部审计和财务会计之间的联系,更进一步论述单位进行财务会计和内部审计的意义,两者共存是单位实现现代化会计管理的必然。 Whether the financial accounting or internal audit, its ultimate goal is to ensure that the accounting information is complete and true, so as to promote the enterprise financial management, management level and economic efficiency. This dissertation mainly discusses the necessity of internal auditing of units (enterprises and administrative units) and the relationship between internal auditing and financial accounting, further elaborates the significance of the unit’s financial accounting and internal auditing, and the coexistence of the two is the unit realization Necessity of Modern Accounting Management.