哈尔滨建兴会计师事务所经营业务风险管理研究

发布时间：2018-03-13 05:08

本文选题：会计师事务所　切入点：经营风险　出处：《哈尔滨商业大学》2014年硕士论文　论文类型：学位论文

【摘要】：当前,已进入21世纪第二个十年阶段,我国经济社会发展呈现出新的阶段性特征,企业的内外经营环境发生了巨大变化,市场竞争愈演愈烈,企业国际化步伐加快,企业多元化的服务需求越来越多,这给注册会计师事业提供了广阔的发展空间,同时也提出了新的挑战。会计师事务所是为企业发展提供高质量的中介服务的专业组织,在现代社会经济生活中发挥着愈加重要的作用。但近几年来,无论在国外还是国内,随着一系列会计师事务所经营业务失败事件的发生,使社会公众对会计师事务所执业质量产生了极大的质疑,这就给以质量求生存、以信誉求发展的注册会计师行业带来了重大的信任危机。进而,因注册会计师执业失败而引发相关会计师事务所经营管理失败,更严重的可能直接导致其瞬间崩塌的后果。因此,对于会计师事务所来说,如何采取有效的方法、措施防范和控制会计师事务所的风险,寻求一套更为理想的经营业务风险管理体系,提高其风险管理能力,最大可能地降低风险对其造成的损失,从而更好地把握机遇、创造价值,成为我国会计师事务所面临的关键性课题。本文以国内外专家学者会计师事务所经营风险管理方面的重要研究成果为基础,首先,对会计师事务所的经营业务风险及其管理进行了界定；其次,针对事务所经营业务风险管理中存在的问题进行了详细的分析和研究；然后,提出了业务流程、内控控制制度及外部环境方面风险管理系统；最后,通过哈尔滨建兴会计师事务所有限责任公司案例来分析验证该体系的运行是科学的；为保障该体系的运行、使其能够达到降低或避免事务所经营业务风险的目的,提出具有可操作的三大对策。
[Abstract]:At present, China has entered the second decade stage in 21th century, the economic and social development of our country has presented new stage characteristics, the internal and external business environment of enterprises has undergone tremendous changes, the market competition has intensified, and the pace of internationalization of enterprises has been accelerated. There are more and more demands for diversified services of enterprises, which provides a broad space for the development of CPA business, but also puts forward new challenges. Accounting firms are professional organizations that provide high-quality intermediary services for the development of enterprises and play an increasingly important role in modern social and economic life. With the occurrence of a series of business failures of accounting firms, the public has greatly questioned the practice quality of accounting firms, which gives them quality to survive. The development of CPA industry by reputation brings a great crisis of trust. Furthermore, the failure of CPA practice leads to the failure of the operation and management of relevant accounting firms. Therefore, for accounting firms, how to take effective measures to prevent and control the risks of accounting firms, Seek a set of more ideal business risk management system, improve its risk management ability, minimize the loss caused by risk, so as to better grasp the opportunity and create value. It has become a key issue for accounting firms in China. Based on the important research results of the management risk management of accounting firms at home and abroad, this paper first defines the operational risks and their management of accounting firms; secondly, The problems in risk management are analyzed and studied in detail. Then, the business process, internal control system and external environment risk management system are put forward. In order to ensure the operation of the system and to reduce or avoid the business risk of the firm, the case of Harbin Jianxing Accounting firm Limited liability Company is analyzed to verify that the operation of the system is scientific. Three operable countermeasures are put forward.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F233

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