财务分析对完善企业内部控制的促进作用

财务分析与内部控制存在着不可分割的内在联系。内部控制制度作为企业受托者实现经营管理目标，是完成受托责任的一种手段，在企业内部管理监控系统中起着举足轻重的作用；财务分析指标作为企业信息披露的重要资源，对内部控制制度的评价、完善有不可替代的作用。从财务分析与内部控制的关系入手，阐述财务分析对完善内部控制制度的促进作用。

Promoting Effect of Financial Analysis on Perfecting Internal Control of Enterprises

There is an indivisible inner link between the financial analyses and internal controls.Internal control system, as an avenue for a company trustee to achieve management aims and to realize the bailee responsibility, plays a profound role in the internal management and administration system. Financial analysis index, which is the important resources of enterprise information release, is irreplaceable for evaluating and perfecting the internal control system.This article, starting with the relationship of financial analyses and internal controls, elaborates the prompting role of financial analysis in improving the internal control system.