在我国市场经济体系逐步完善的背景下,我国企业面临着较大的竞争压力,很多企业已经将提高财务管理水平作为工作的重点,审计监督工作是保证企业各项事业达到预期要求的重要工作,讨论财务管理和审计监督的有效衔接,对提升企业竞争力具有十分重要的意义。 Under the background of gradual improvement of the market economy system in our country, Chinese enterprises are facing a lot of competitive pressures. Many enterprises have made the improvement of their financial management as the focus of their work. Audit and supervision work is an important task to ensure that all business undertakings meet the expected requirements. Discussing the effective connection between financial management and audit supervision is of great significance to enhancing the competitiveness of enterprises.