本文關鍵詞：我國中小會計師事務所內部控制建設中的問題與對策　出處：《首都經濟貿易大學》2017年碩士論文　論文類型：學位論文

  更多相關文章： 中小會計師事務所 內部控制建設 風險管理

【摘要】：隨著財政部、證監(jiān)會、審計署、銀監(jiān)會、保監(jiān)會聯合頒布的《企業(yè)內部控制基本規(guī)范》以及配套指引的實施,各會計師事務所都開始注重自身內部控制的建設,尤其是我國大型會計師事務所,為了提升自身競爭力,必須從各個方面抓起。但是,相比而言,我國中小會計師事務所對于內部控制建設并沒有足夠的重視,一是因為我國中小會計師事務所需要集中力量開拓市場,增加業(yè)務,沒有足夠的人力、物力及財力投入到自身內部控制建設中去;二是對于內部控制建設的重要性及意義并沒有一個清晰深刻的認識,所以對此沒有足夠重視起來。本文的目的,就是想通過對我國中小會計師事務所內部控制建設的研究,提出可以改善現狀的具體措施,為進一步完善我國中小會計師事務所的內部控制建設提供綿薄之力。本篇文章主要采取文獻資料研究和案例分析相結合的方法,通過收集整理內部控制相關文獻資料,對內部控制的含義、目標及其基本要素等進行分析并針對我國中小會計師事務所內部控制存在的問題,提出營造良好的內部控制環(huán)境、加強風險評估能力、建立良好的控制活動、建立有效的信息溝通渠道、加強監(jiān)督等內部控制建設方面的建議。筆者力圖通過在ABC會計師事務所工作的經驗及與相關領導、員工進行交流,結合ABC會計師事務所目前內部控制建設中存在的問題,提出一些改進措施,以對前文的一般性理論闡述加以印證,并增強理論的實踐說服力。通過研究,筆者認為,我國中小會計師事務所必須從內部控制基本要素著手加強內部控制建設,充分認識和發(fā)現我國中小會計師事務所在當下面臨的各種風險,提高綜合能力,這樣才能在激烈的市場競爭中獲得一席之地。
[Abstract]:With the implementation of the "basic norms of Enterprise Internal Control" promulgated jointly by the Ministry of Finance, CSRC, Audit Office, CBRC and CIRC, as well as the implementation of supporting guidelines, each accounting firm has begun to pay attention to the construction of its own internal control. In particular, large accounting firms in China, in order to improve their competitiveness, must start from all aspects. However, in contrast, the small and medium-sized accounting firms in China do not pay enough attention to the construction of internal control. First, the small and medium-sized accounting firms in China need to concentrate their efforts to open up the market and increase their business. They do not have enough manpower, material resources and financial resources to invest in their own internal control construction. Second, there is not a clear and profound understanding of the importance and significance of the construction of internal control, so there is not enough attention to it. Through the study of the construction of internal control of small and medium-sized accounting firms in China, the author puts forward concrete measures to improve the present situation. In order to further improve the construction of internal control of small and medium-sized accounting firms in China, this article mainly adopts the method of combining literature research and case analysis. Through collecting and sorting out the relevant documents of internal control, this paper analyzes the meaning, objectives and basic elements of internal control and aims at the problems existing in the internal control of small and medium-sized accounting firms in China. Put forward to create a good internal control environment, strengthen the ability of risk assessment, establish good control activities, establish an effective channel of information communication. Strengthen supervision and other internal control construction suggestions. I try to work in the ABC accounting firm experience and related leadership, staff exchanges. Combined with the existing problems in the internal control construction of ABC accounting firm, some improvement measures are put forward to confirm the general theory and strengthen the practical persuasion of the theory. The author believes that small and medium-sized accounting firms in China must strengthen the construction of internal control from the basic elements of internal control, fully understand and find out the various risks faced by small and medium-sized accounting firms in our country. Improve comprehensive ability, in order to get a place in the fierce market competition.
【學位授予單位】：首都經濟貿易大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F233;F275

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