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进入新经济常态以来,伴随着产业结构和产业模式的转型和升级,企事业单位也发生了较大的变化,面临的财务管理环境更加的复杂多元化,财务管理风险也随之加大,伴随着国企以及行政事业单位的变革,会计审核乃至财务管理重要的环节也显得至关重要,做好会计审核以此更好的实现新经济发展模式下的财务管理目标。本文将以如何更好的推进会计审核为研究对象,简要阐述会计审核的相关概念和理论,并且在此理论基础上阐述会计审核对审计乃至财务管理的积极作用,在前述研究成果和自身分析的基础上剖析当前新形势下会计审核的难点,围绕着理论指导和实践建议的价值性和可行性提出相应的提升会计审核水平的措施,进而为提升我国相关企事业单位的审计和财务管理水平奠定良好的基础。
Since entering the new economy, with the transformation and upgrading of industrial structure and industrial model, enterprises and institutions have also undergone major changes. The financial management environment facing them has become more complex and diversified, and the risk of financial management has also increased. The reforms of state-owned enterprises and administrative institutions, accounting audits and even important parts of financial management are also very important. To do a good job accounting audit to better achieve the objectives of financial management under the new economic development model. This article will take how to better promote the auditing audit as the research object, briefly explain the relevant concepts and theories of the accounting audit, and on this theoretical basis elaborate the positive effect of the auditing audit on the audit and even the financial management, in the aforementioned research results and their own analysis of Based on the analysis of the difficulties of the current accounting audit under the new situation, and based on the value and feasibility of the theoretical guidance and practical suggestions, we propose corresponding measures to improve the level of the accounting review, and further lay the foundation for improving the auditing and financial management level of related enterprises and institutions in China. Good foundation.