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财务稽核是国家、政府赋予企业稽核人员依据《会计法》的相关法律规章制度实行企业财务监督职责的工作。通过财务稽核,可以及时的发现并纠正或制止企业日常会计核算工作中出现的错误、疏忽,能够有效的保证企业会计资料的真实性和准确性,进而提高会计核算工作的质量,促进企业更好的发展壮大。但就现阶段来说,在企业财务稽核的各个重点环节中,还存在着一些问题,例如财务稽核人员尚不具有独立性,会计监督体制不完善等问题。对于这些问题,我们要通过一系列的措施,做好企业各个环节的财务稽核工作,保证企业稳定、健康的发展壮大。本文主要分析探讨了财务稽核的重点环节与相关问题。
Financial audit is the work that the state, the government gives the enterprise auditor to carry out the enterprise financial supervision duty according to the relevant laws and regulations of “Accounting Law”. Through financial auditing, we can timely find and correct or stop the errors and omissions in the daily accounting work of the enterprise, and can effectively ensure the authenticity and accuracy of the accounting data of the enterprise so as to improve the quality of the accounting work and promote the enterprise better The development and growth. However, at this stage, there are still some problems in the key links of enterprise financial audit, such as the fact that financial auditors still do not have independence and the accounting supervision system is not perfect. For these problems, we must do a good job of financial audit in all aspects of the enterprise through a series of measures to ensure the stable and healthy development and growth of the enterprise. This article mainly analyzes and discusses the key links of financial audit and related issues.