财务收支审计主要是以面向企业事业单位等重要财务活动的业务。是对其财务状况进行监督的重要手段,对企业财务的健康发展有着重要的帮助。本文对财务收支审计实务的要点进行阐述,并对财务收支审计实务的发展趋势进行探讨。 Financial revenue and expenditure audit is mainly for business and other important financial activities of the business. It is an important means to supervise the financial status of the enterprise, which is of great help to the healthy development of the enterprise finance. This article describes the main points of the financial revenue and expenditure audit practice, and discusses the development trend of financial revenue and expenditure audit practice.