财务稽查工作是指单位财务部门依据国家财经法律、法规及企业内部财务管理制度,对企业财务管理行为的合规性、合法性、有效性实施的监督检查活动。财务稽查以财务会计信息作为切入点,向生产经营延伸,并服务于生产经营,是企业内部控制体系的重要组成部分,是防范财务风险以及保证会计信息真实与完整的重要手段。与企业不同的是,行政单位是行使国家权力、管理社会公共事务、进行各项行政管理工作的组织机构,虽然不以盈利为目的,但在保障实 Financial inspection refers to the unit finance department in accordance with national financial laws and regulations and internal financial management system, the financial management practices of enterprises compliance, validity and effectiveness of the implementation of the supervision and inspection activities. Financial audit to financial accounting information as a starting point to extend the production and management, and services in production and management, is an important part of the internal control system, is to prevent financial risks and ensure that the accounting information is an important and true means of integrity. Different from the enterprise, the administrative unit is an organization that exercises state power, manages social and public affairs, and performs various administrative tasks. Although not for profit,