财务会计管理和财务审计的协同研究  

Collaborative study of financial accounting management and financial auditing

作　　者：叶海波 Ye Haibo(Jiangsu Tianqin Certified Public Accountants Co.,Ltd.,Nanjing,Jiangsu,210018)

机构地区：[1]江苏天勤会计师事务所有限责任公司,江苏南京210018

出　　处：《市场周刊》2025年第5期83-86,共4页Market Weekly

摘　　要：文章探讨了财务会计管理与财务审计之间的协同关系,揭示了它们在现代企业管理中的关键作用。随着全球化和信息技术的进步,传统的财务管理和审计方法已无法满足现代企业的需求。文章研究发现,财务会计管理和审计在确保财务数据准确性和提升财务透明度方面相互依赖。财务会计管理提供审计所需的数据,而审计则反馈并改进管理实践。优化这两者的协同机制可以显著提升企业的财务管理效率和审计监督质量,从而支持企业的稳健和可持续发展。This paper explores the collaborative relationship between financial accounting management and financial auditing,high lighting their crucial roles in modern enterprise management.With the advancement of globalization and information technology,traditional methods of financial management and auditing are no longer sufficient for contemporary business needs.The study reveals that financial ac counting management and auditing are interdependent in ensuring the accuracy of financial data and enhancing financial transparency.Fi nancial accounting management provides the data needed for auditing,while auditing offers feedback to improve management practices.Op timizing this collaborative mechanism can significantly enhance the efficiency of financial management and the quality of audit supervision,thereby supporting the robust and sustainable development of enterprises.

关 键 词：财务会计管理 财务审计 协同关系 优化路径 

分 类 号：F275[经济管理—企业管理] F239.4[经济管理—国民经济]