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财务会计与内部审计对企业的重要性研究 被引量:5

Research on the Importance of Financial Accounting and Internal Audit to Enterprises
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摘要 新时代企业的发展随着经济的发展状况进行不断的变化,以求更加适应现代经济且贴近现代市场的发展方向。法治社会有关企业的法律法规更加完善。这其中不可缺少的便是财务会计方面与企业内部审计方面的规制,这种规制的完善对企业发展意义重大。财务会计方面与企业内部审计方面是相辅相成的关系,各自承担着对企业发展的重要责任,提升两者水平是当前企业发展的重要节点。 The development of enterprises in the new era is constantly changing with the development of the economy in order to be more adapted to modern economy and the development direction of the modern market.Laws and regulations concerning enterprises in a society under the rule of law have been improved,of which the regulation of financial accounting and corporate internal auditing is an indispensable part.The improvement of this kind of regulation is of great significance to the development of the enterprise.Financial accounting and corporate internal auditing are in a complementary relationship,each of with bears an important responsibility for the development of the enterprise.In a word,improving the level of both is an important node in the development of current enterprises.
作者 许罡 袁文静 XU Gang;YUAN Wen-jing(Anhui University of Finance and Economics, Bengbu Anhui 230000, China)
机构地区 安徽财经大学
出处 《吉林工程技术师范学院学报》 2021年第8期55-58,共4页 Journal of Jilin Engineering Normal University
基金 安徽省社会科学基金项目(AHSKF2018D55) 国家级创新项目(201910378048)。
关键词 财务会计 内部审计 企业管理 Financial Accounting Internal Audit Corporate Management
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