浅谈国有企业财务管理与内部审计关系

Analysis on the Relationship Between Financial Management and Internal Audit of State-Owned Enterprises

新时期下,我国的社会经济飞速发展,企业之间的竞争也越来越激烈,在此背景下,企业的财务管理工作也发生了一定的变化,作为企业经营发展中最重要的内容,财务管理的水平对企业的竞争力有着重要影响。而内部审计已经成为了必不可少的工作内容,其监督、控制、服务等职能促进了企业财务管理工作的持续发展。论文从内部审计的概念和职能、内部审计在企业财务管理中的地位,分析探讨国有企业财务管理与内部审计的关系。

Under the new era, and the rapid development of social economy in our country, the competition between enterprises is becoming more and more fierce. Under this background, the enterprise financial management has also undergone some changes, as the most important part in business development, the financial management level has an important impact on the enterprises competitiveness. The internal audit has become an indispensable part of the work, its functions such as supervision, control, service, which promote the sustainable development of enterprise financial management. Based on the concept and function of internal audit, the status of internal audit in enterprise financial management, paper analyzes the relationship between financial management andintemal audit.