财务管理中会计审核以及内部控制制度,是社会经济管理的主要构成部分。社会经济发展,需要准确的会计数据做基础,也需要完善的财务管理制度做保障。本文结合我国财务管理中会计审核及内部控制最新制度、流程,对其财务管理的内容进行解读,实现现代社会发展的财务分配格局逐步优化。 Accounting review in financial management and internal control system are the major components of social and economic management. Socio-economic development, the need for accurate accounting data to do the basis, but also need a sound financial management system to protect. Based on the latest system and process of accounting audit and internal control in China’s financial management, this article interprets the contents of its financial management and gradually optimizes the financial distribution pattern of modern social development.