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当前企业的经济管理活动主要包括会计、财务管理与审计三方面的内容。如何协调好三者之间的关系,是确保企业充分发挥会计、财务管理与审计作用的前提条件,对企业完善自身经营管理工作具有深远意义。在经济管理活动中会计、财务管理与审计的工作内容存在相互重叠的部分,再加之我国多数企业没有明确划分这三个部门的职责,那么在经济管理工作中就存在着模糊不清的情况。文章阐述了会计、财务管理与审计的基本概念,从不同视角分析了企业会计、财务管理与审计的相关工作,从而明确三者之间的区别和联系,推动企业稳定健康的发展。
The current economic management activities of enterprises mainly include accounting, financial management and auditing. How to coordinate the relationship among the three is a prerequisite for ensuring that enterprises can give full play to the role of accounting, financial management and auditing, which has far-reaching significance for enterprises to improve their own management. In the economic management activities, accounting, financial management and auditing work overlap with each other, coupled with the majority of our business did not clearly divided the responsibilities of the three departments, then the economic management there is ambiguous situation. The article expounds the basic concepts of accounting, financial management and auditing, and analyzes the related work of enterprise accounting, financial management and auditing from different perspectives so as to clarify the differences and connections among the three and promote the steady and healthy development of the enterprise.