企业经营活动正常运行离不开有效的财务管理,财务审计是对财务管理活动有效制约的一项重要工作,是对企业财务审计的系统性和整体性的认知,重视财务审计在企业经营管理工作的重要作用,如何保证财务审计发挥应有的作用,并有效地规避审计问题的产生,这成为了企业经营管理和财务核算的重要环节。 The normal operation of business activities can not be separated from effective financial management, financial audit is an effective control of financial management activities is an important task of corporate financial audit of the systematic and holistic understanding of the importance of financial auditing in business management The important role of the work, how to ensure the financial audit to play its due role, and effectively avoid the audit problems, which became an important part of business management and financial accounting.