基于风险管理的XX会计师事务所内部控制研究

发布时间：2018-01-30 02:33

本文关键词： 会计师事务所内部控制风险管理　出处：《重庆理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：注册会计师被形象地比喻为“不拿政府工资的经济警察”，是我国社会主义经济建设过程中重要的监督力量。自民间审计在我国恢复重建至今，会计师事务所在我国的阶段性特点主要体现为实力不强、人员不多、规模不大、风险承受能力弱，绝大多数会计师事务所皆为中小型会计师事务所。2009年财政部发布的《关于加快发展我国注册会计师行业的若干意见》，体现了国家对注册会计师行业发展的高度重视以及大力支持。在迎来发展机遇的同时，中小会计师事务所也面临着更多的风险。对会计师事务所的内部控制进行研究，，目的就是为了提升审计质量，提高其承受风险的能力。鉴于会计师事务所经营的特殊性，将内部控制和风险管理有机的结合在一起，在风险管理的基础上进行有效的内部控制，最终通过内部控制的有效执行将会计师事务所面临的风险控制在可承受范围内。本文采用了理论分析与案例分析相结合的研究方法。首先，论述会计师事务所与一般企业不同的特性，从会计师事务所行业的客观实际出发，指出会计师事务所内部控制和风险管理与一般企业存在的差异，对会计师事务所的内部控制与风险管理进行探讨，并在阐述内部控制与风险管理二者关系的基础上，提出风险管理的视角有助于会计师事务所内部控制的完善。其次，通过实地调研，总结当前XX会计师事务所内部控制的现状，探寻XX会计师事务所内部控制存在的问题。最后，从风险管理的角度指出改进XX会计师事务内部控制的关键，围绕关键因素出发，为XX会计师事务所内部控制的改进提出建议。同时，XX会计师事务所内部控制的现状或许在我国中小会计师事务所中具有普遍性，因而还可以为其它类似的中小型会计师事务所内部控制的改进提供一种参考思路。
[Abstract]:Certified public accountants (CPAs) are likened to "economic policemen without government wages", which is an important supervisory force in the process of socialist economic construction in China. The phased characteristics of accounting firms in China are mainly reflected in the strength is not strong, there are not many people, the scale is not large, the risk bearing ability is weak. Most of the accounting firms are small and medium-sized accounting firms. In 2009, the Ministry of Finance issued a number of views on accelerating the development of the CPA industry in China. Embodies the country to the certified public accountant profession development high attention and the vigorous support, while ushered in the development opportunity. Small and medium-sized accounting firms are also facing more risks. The purpose of this study is to improve the audit quality of accounting firms. Improve its ability to bear risks. In view of the particularity of the management of accounting firms, the internal control and risk management are organically combined to carry out effective internal control on the basis of risk management. Finally, through the effective implementation of internal control, the risks faced by accounting firms are controlled within the range of tolerance. This paper adopts the research method of combining theoretical analysis and case analysis. First of all, it discusses the different characteristics of accounting firms and general enterprises, starting from the objective reality of accounting firms. This paper points out the differences between the internal control and risk management of accounting firms and general enterprises, and probes into the internal control and risk management of accounting firms. And on the basis of expounding the relationship between internal control and risk management, this paper puts forward that the perspective of risk management is helpful to improve the internal control of accounting firms. Secondly, through field research. Summarize the current situation of the internal control of XX accounting firm, explore the existing problems of internal control of XX accounting firm. Finally, from the perspective of risk management, point out the key to improve the internal control of XX accounting affairs. Based on the key factors, this paper puts forward some suggestions for improving the internal control of XX accounting firm. At the same time, the present situation of the internal control of XX accounting firm may be universal among the small and medium-sized accounting firms in China. Therefore, it can also provide a reference for the improvement of internal control of other similar small and medium-sized accounting firms.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F233;F275;F272.3

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