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随着社会的发展,企业资金在运行以及管理中,人们对财务会计以及审计工作更加重视,其中,财务会计与审计的基本目标以保证整个企业的财产安全为主,两者虽然都属于财务管理的重要组成部分,但是却在分工上存在重点。本文主要分析了财务会计与审计活动的主要关联性,并对其所存在的问题提出相关建议与措施,从根本上促进审计活动的加强。
With the development of society, the operation and management of enterprise funds, people pay more attention to the financial accounting and auditing work. Among them, the basic goal of financial accounting and auditing is to ensure the property safety of the whole enterprise, although both belong to financial management An important part, but there is a focus on division of labor. This paper analyzes the main relationship between financial accounting and auditing activities, and puts forward some suggestions and measures to the existing problems, and fundamentally promotes the strengthening of auditing activities.