我国中小会计师事务所内部控制建设中的问题与对策

发布时间：2018-01-04 05:31

本文关键词：我国中小会计师事务所内部控制建设中的问题与对策　出处：《首都经济贸易大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着财政部、证监会、审计署、银监会、保监会联合颁布的《企业内部控制基本规范》以及配套指引的实施,各会计师事务所都开始注重自身内部控制的建设,尤其是我国大型会计师事务所,为了提升自身竞争力,必须从各个方面抓起。但是,相比而言,我国中小会计师事务所对于内部控制建设并没有足够的重视,一是因为我国中小会计师事务所需要集中力量开拓市场,增加业务,没有足够的人力、物力及财力投入到自身内部控制建设中去;二是对于内部控制建设的重要性及意义并没有一个清晰深刻的认识,所以对此没有足够重视起来。本文的目的,就是想通过对我国中小会计师事务所内部控制建设的研究,提出可以改善现状的具体措施,为进一步完善我国中小会计师事务所的内部控制建设提供绵薄之力。本篇文章主要采取文献资料研究和案例分析相结合的方法,通过收集整理内部控制相关文献资料,对内部控制的含义、目标及其基本要素等进行分析并针对我国中小会计师事务所内部控制存在的问题,提出营造良好的内部控制环境、加强风险评估能力、建立良好的控制活动、建立有效的信息沟通渠道、加强监督等内部控制建设方面的建议。笔者力图通过在ABC会计师事务所工作的经验及与相关领导、员工进行交流,结合ABC会计师事务所目前内部控制建设中存在的问题,提出一些改进措施,以对前文的一般性理论阐述加以印证,并增强理论的实践说服力。通过研究,笔者认为,我国中小会计师事务所必须从内部控制基本要素着手加强内部控制建设,充分认识和发现我国中小会计师事务所在当下面临的各种风险,提高综合能力,这样才能在激烈的市场竞争中获得一席之地。
[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.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F233;F275

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