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在当前的经济制度下大部分企业的治理大都以加强企业会计管理、财务管理以及日常的审计作为工作的中心,确保企业部门资金和会计报告等费用的合理使用,进而保障企业的长远健康发展。但是由于一些企业内部管理工作不到位,导致会计、财务管理和审计三者之间的相关度不够强,进而造成日常工作的混乱。本文通过对三者关系的分析,探讨财务管理、审计和会计三者相关性的模型,进而为提高企业的经济效益奠定良好的基础。
Under the current economic system, most of the corporate governance centers on strengthening enterprise accounting management, financial management and daily auditing to ensure the rational use of funds and accounting reports in the enterprise sector so as to ensure the long-term healthy development of the enterprise. However, due to the lack of internal management in some enterprises, the correlation between accounting, financial management and auditing is not strong enough, which leads to confusion in daily work. Through the analysis of the relationship among the three, this paper explores the model of the correlation between financial management, auditing and accounting, and lays a good foundation for improving the economic benefits of the enterprise.