一、设置“企业财务管理”的意义 1995年审计专业技术资格考试,在相关的综合知识中设置了“企业财务管理“,由它取代了以前年度“工业企业管理”和“工业企业经济活动分析”的有关内容。财务、会计制度改革之后,“两则”、“两制”并存,企业财务与企业会计作为两个既相互联系又各自独立的学科同时存在。企业财务管理作为专门研究企业资金运动及其所形成的各种财务关系的学科,是审计人员知识体系中不可缺少的一个组成部分。财务管理中有关资金运动规律的揭示以及所反映的国家对企业财务活动的规范和要求是审计人员进行财务审计时必不可少的知识和重要的判断标准。同时,财务管理中一系列计划、控制、决策和分析的程序、内容和技术方法也是审计人员开展经济效益审计必须掌握的知识和可供利用的技术方法。在专业技术资格考试中,设置财务管理的意义在于审计人员进一步掌握企业财务管理的有关知识,提高审计人员的分析和判断能力,进一步优化审计人员知识结构。 I. Setting the meaning of “enterprise financial management” In 1995, I audited the professional and technical qualification examination, and set up the “corporate financial management” in relevant comprehensive knowledge, which replaced the previous years’ analysis of “industrial enterprise management” and “economic activity of industrial enterprises. “The relevant content. After the financial and accounting system reforms, ”two“ and ”two systems" coexist. Corporate finance and corporate accounting are two disciplines that are both connected and independent. Corporate finance management, as a discipline that specializes in the study of corporate capital movements and the various financial relationships that it forms, is an indispensable component of the auditor’s knowledge system. The disclosure of the laws governing the movement of funds in financial management and the country’s standards and requirements for corporate financial activities are the necessary knowledge and important criteria for the auditors to conduct financial audits. At the same time, the procedures, contents and technical methods of a series of planning, control, decision-making and analysis in financial management are also the knowledge and technical methods available for auditors to carry out economic efficiency audits. In the professional and technical qualification examination, the significance of setting up financial management lies in that the auditors further grasp the relevant knowledge of corporate financial management, improve the ability of auditors to analyze and judge, and further optimize the knowledge structure of auditors.