账务信息是记录企业经济活动的详细资料,透过账务信息能够反映出企业近一段时间的经营状况。为了进一步规范内部的管理体系,国营或私营企业的经营者均开始重视账务审核工作,凭此弄清各项账务的前因后果。鉴于此,本文阐述了账务审核存在的主要漏洞,并结合实况提出了优化管理的措施。 Accounting information is a detailed record of the company’s economic activities. Through accounting information, it can reflect the company’s operating conditions in the near future. In order to further standardize the internal management system, the operators of the state-owned or private enterprises have begun to pay attention to the auditing of accounts, so as to clarify the causes and consequences of various accounts. In view of this, this paper describes the major loopholes in the accounting audit, and put forward measures to optimize management in light of the facts.