论我国会计师事务所内部控制体系的建设

发布时间：2018-04-26 14:07

本文选题：会计师事务所 + 内部控制体系　；参考：《首都经济贸易大学》2013年硕士论文

【摘要】：近十年来，我国无论是中央企业、地方国有企业，还是外资企业、民营企业，都越来越重视内部控制的建设。尤其是随着五部委联合颁布的《企业内部控制基本规范》以及配套指引的实施，各会计师事务所也拓展了包括为客户提供内部控制审计，为客户提供内部控制建设咨询服务等在内的业务范围。但是，鲜有人知的是，作为内部控制领域的专家，很多会计师事务所自身的内部控制并不是很好，对怎样建设完善的会计师事务所内部控制体系问题也没有加以足够的重视.，这正是本文选题的原因，通过对会计师事务所内部控制体系建设的研究和探讨，针对几个重要领域的内部控制提出一些具体的措施建议，希望能为会计师事务所的内部控制体系建设提供帮助。本文主要采取理论分析和实际案例相结合的方式来开展分析。通过对内部控制基本理论的阐述，包括内部控制体系的构成、企业内部控制整合框架（即内部控制五要素）和企业风险管理整合框架（即企业风险控制八要素）的具体涵义的解释，以求展现一个完善的内部控制体系的整体面貌。进而通过对国内会计师事务所内部控制现状及其成因分析，从内部控制要素上对改善建议进行了探索。通过分析和研究，本文最终认为，会计师事务所内部控制体系的建设，应从内部控制五要素的角度着手进行，只有通过这种方式，才能全面梳理会计师事务所面临的各种风险，才能对所有重要的风险都制定相应的应对措施。结合某内部控制体系比较健全的会计师事务所的具体事例，针对几个重要领域的内部控制措施进行了阐述。
[Abstract]:In the past ten years, both central enterprises, local state-owned enterprises, foreign-funded enterprises and private enterprises have paid more and more attention to the construction of internal control. In particular, with the implementation of the basic Standards for Enterprise Internal Control and supporting guidelines jointly promulgated by the five ministries and commissions, various accounting firms have also expanded to include providing internal control audits to customers. To provide customers with internal control, construction consulting services and other business scope. However, it is rarely known that, as experts in the field of internal control, many accounting firms do not have very good internal controls themselves. The problem of how to build a perfect internal control system of accounting firms is not paid enough attention to. This is the reason of this paper. Through the research and discussion on the construction of internal control system of accounting firms, This paper puts forward some concrete measures and suggestions for internal control in several important fields, hoping to provide help for the construction of internal control system of accounting firms. This article mainly adopts the theory analysis and the actual case to carry on the analysis. Through the elaboration of the basic theory of internal control, including the composition of internal control system, In order to show the overall appearance of a perfect internal control system, the concrete meaning of the enterprise internal control integration framework (namely, the five elements of internal control) and the enterprise risk management integration framework (that is, the eight elements of enterprise risk control) are explained. By analyzing the status quo and causes of internal control of accounting firms in China, this paper probes into the improvement suggestions from the elements of internal control. Through analysis and research, this paper finally believes that the construction of the internal control system of accounting firms should be carried out from the perspective of the five elements of internal control, and only through this way can the various risks faced by accounting firms be comprehensively combed. In order to develop a response to all important risks. Combined with the concrete examples of an accounting firm with a sound internal control system, this paper expounds the internal control measures in several important fields.
【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】：2013
【分类号】：F233

【引证文献】