随着经济的发展,企业在迎来机遇的同时也面临着巨大的挑战,要想在激烈的市场竞争中立足,就要求企业需要不断的强化内部管理,提高自身的经营管理效率,提升自身的经济效益与竞争实力。因此,针对企业审计内控机制与会计内控机制间所存在的关系展开研究,使其能够为企业更好的落实日常经营管理活动奠定基础。本文首先从审计内控与会计内控共属企业内控机制整体这一概念出发,对审计内控与会计内控的发展水平进行了分析;其次提出了审计内部控制与会计内部控制共同服务于企业经营管理目标的观点,强调了战略化的企业经营方式的重要性;再次,又指出审计内控与会计内控应以风险因素为构建依据;最后,从加强协作的角度,阐述了审计内控与会计内控在控制切入点上联系密切。 With the economic development, the enterprises are faced with enormous challenges while facing the opportunities. In order to gain a foothold in the fierce market competition, enterprises are required to constantly strengthen their internal management, enhance their operational management efficiency and enhance their own Economic efficiency and competitive strength. Therefore, the study on the relationship between the internal audit mechanism of corporate auditing and the internal accounting mechanism of enterprises makes it possible to lay the foundation for enterprises to better implement the daily operation and management activities. This paper first analyzes the internal control of auditing and development of internal control of accounting from the concept of internal control of auditing internal control and internal control of internal control of accounting, and then proposes that the internal control of auditing and internal control of accounting jointly serve the goal of business management Point of view, emphasizing the importance of the strategic mode of operation of the enterprise; Thirdly, it points out that audit internal control and accounting internal control should be based on risk factors; Finally, from the perspective of strengthening the coordination, elaborated the audit internal control and accounting control at the entry point Close contact.