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财务会审是财政部门或主管部门组织事业单位和行政机关财务人员对各单位的经费收支、财务管理和各项财务会计制度的执行情况进行集体审查的一种形式。采取这种形式,可以发挥广大财务人员的集体力量来加强财务管理和财政监督,可以使财政部门和主管部门进一步了解各单位财务工作情况、经费使用效果,交流管理经验,共同研究改进工作中存在的问题,以便使财务工作更好地为事业服务。
Financial auditing is a form of collective examination of the financial expenditures and expenditures, financial management and implementation of various financial and accounting systems by the financial departments or departments in charge of public institutions and administrative departments in charge of financial affairs. Taking this form, we can exert the collective power of vast financial personnel to strengthen the financial management and financial supervision so that the financial departments and competent departments can further understand the financial work performance of each unit, the effect of using funds, exchanging management experiences and jointly studying and improving existing work In order to make financial work better for the cause of service.