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近些年,国内经济发展迅速,企业管理也有很大发展,在企业管理过程中,会面临很多不确定的因素影响,企业如果想在市场内得到生存与发展,就必须重视会计风险的管理。企业的内部审计工作是对会计风险进行管理的重要制度,能够保证企业的生产和经营管理模式协调发展,强化对内部风险的控制,进而为企业的发展奠定有效基础。本文主要对内部审计在会计风险管理和控制中的作用进行分析,并找出其中存在的问题,提出一些解决的措施,以便为企业的发展提供借鉴。
In recent years, the domestic economy has developed rapidly and the management of the enterprise has greatly developed. In the process of enterprise management, it will face many uncertain factors. If enterprises want to survive and develop in the market, they must pay attention to the management of accounting risk. The internal audit of an enterprise is an important system of accounting risk management, which can ensure the coordinated development of production and management modes of an enterprise, strengthen the control of internal risks and lay an effective foundation for the development of an enterprise. This paper mainly analyzes the role of internal audit in accounting risk management and control, finds out the existing problems and puts forward some measures to be solved in order to provide reference for the development of enterprises.