摘要
财务会计和内部审计是企业管理中的两大重要领域,两者在不同层面上为企业提供了重要的支持和指导。阐述了财务会计在资源配置、信息披露、决策支持等方面的作用,分析了内部审计在风险管理、业务开展、合规性监督等方面的作用,探讨了两者之间的关系,提出了充分发挥财务会计和内部审计对企业作用的建议。
Financial accounting and internal auditing constitute two pivotal domains within corporate management,offering crucial support and guidance to enterprises across various aspects.This paper elucidates the multifaceted roles of financial accounting,spanning resource allocation,information disclosure,and decision support.Simultaneously,it analyzes the diverse functions of internal auditing,encompassing risk management,business operations,and compliance supervision.The interplay between these two components is thoroughly discussed,accompanied by recommendations to harness the full potential of financial accounting and internal auditing for optimizing corporate performance.
作者
赵霞梅
ZHAO Xia-mei(Hunan Xiangjiang New Area Development Group Co.,Ltd)
出处
《当代会计》
2023年第20期85-87,共3页
Contemporary Accounting
关键词
财务会计
内部审计
财务报告
内部控制
financial accounting
internal auditing
financial reporting
internal control
