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财务收支审计是企事业单位或者行政单位,对自身财务的收支情况和财务活动进行评价、审核的财务监管措施。在企事业单位的财政管理过程中,财务收支是进行会计管理、会计核算和会计监督的资金的收入和支出,在实际操作过程中的涉及到企事业经营管理的各个方面的资金流动。对财务收支的审计,可以有效规避财政运行中内部和外部的风险,加强财务收支审计中风险的识别成为当前促进财政收支稳定和企事业单位良好的发展的重要要求。
Financial revenue and expenditure audit is an enterprise or administrative unit, on their financial income and expenditure and financial activities evaluation, review of the financial regulatory measures. In the process of financial management of enterprises and institutions, the financial revenue and expenditure is the income and expenditure of funds for accounting management, accounting and accounting supervision. In actual operation, the financial flows involve all aspects of enterprise management. The auditing of the financial revenue and expenditure can effectively avoid the internal and external risks in the financial operation. Strengthening the identification of the risks in the financial revenue and expenditure audit has become an important requirement for promoting the steady revenue and expenditure and the sound development of enterprises and institutions.