企业的财务管理和审计监督是保障企业健康发展的两个不可缺失的车轮。从管理者的角度讲没有监督就没有防范,没有监督就没有控制,审计是构成企业的自我保护体系的一个壁垒。企业的经营管理能否达到预期的目标,能否满足形势发展的需要等,这需要财务管理从预算开始仔细斟酌。但是,无论一个企业的财务管理能力有多强、经 Financial management and audit supervision of enterprises is to ensure the healthy development of enterprises two indispensable wheels. From the manager’s perspective, there is no precaution without supervision. There is no control without supervision. Auditing is a barrier that forms the self-protection system of an enterprise. Whether the management of an enterprise can achieve its expected goal and whether it can meet the needs of the development of the situation requires that financial management should be carefully considered from the beginning of the budget. However, no matter how strong an enterprise’s financial management capabilities are