随着社会主义市场经济的发展,现行的企业财务管理水平,已经不适用于我国现今日趋复杂的股份制企业的各项经济活动。财务管理在股份制企业管理处于中枢地位,操控着企业的生死存亡,而审计工作则是财务管理里非常重要的组成,能够对企业财务机制的正常运作和经济效益的增长起到积极地推动作用。 With the development of the socialist market economy, the current level of corporate financial management has become unsuitable for the various economic activities of the increasingly complicated joint-stock enterprises in our country today. Financial management plays a pivotal role in the management of joint-stock enterprises and controls the life and death of enterprises. Auditing is a very important part of financial management and plays a positive role in promoting the normal operation of financial institutions and the growth of economic benefits.