Author(s)

Xinran Li, Sinuo Lu, Xinru Wang, Chuci Zhang

Corresponding Author

Xinran Li

ABSTRACT

Chinese modern enterprises generally adopt the method of management accounting, and pay attention to strengthening the internal audit work. Management accounting and internal auditing are closely related and interrelated, and play an important role in maintaining internal stability of an enterprise and maximizing enterprise value increment. However, in the process of applying management accounting in internal audit, the role of management accounting is often affected due to the late start of China and different national conditions. Therefore, this paper preliminarily discusses the problems existing in the application of management accounting in the current internal auditing of Chinese enterprises, and proposes improvement strategies for the application of management accounting in internal auditing based on the actual situation, and provides a reference for the application of management accounting in internal auditing.

KEYWORDS

Management accounting, Internal audit, Application value, Application status, Application suggestion