Evaluation Of Internal Control On Y Accounting Firm

With the development of economy,China's capital markets are also constantly improve,businesses and individuals began to keen on operation of the capital,capital investment,to obtain capital value.In our country,because of the limitations on access to information and investment decisions of investors tend to mainly depend on the information provided by the enterprise financial statements,therefore,the reliability and authenticity of the enterprise financial information for investors' investment behavior and investment results will have a significant impact.Certified public accountants as the intermediary institutions of the market economy,both effectively make up the limitation of government supervision,and effectively avoid the risk of fraud unit interior supervision,the supervision plays an important role in market economy.The mature enterprise must have a sound internal control system.Certified public accountants as the service of the property of the financial institution,rely to carry on the related business services,certified public accountants to internal control management requirements and general enterprise there are certain things in common,but there are great differences.At present,the accounting firm by the special general partnership,limited liability company to making human as the main resources,accompanied by the organization form of capital,the role of human resources in the internal control also growing,no matter the perspective of decision-making,but also the management and supervision department,the role of the human resources cannot be ignored.In the view of this article is based on human resource of Y accounting firm's internal control evaluation,it includes seven chapters.The first chapter is the whole introduction,it put forward the problems for study,and has carried on the literature review at home and abroad,for this problem show the purpose and significance of research,and expounds the basic ideas of study and by using the method.The second chapter is the theoretical basis,respectively for certified public accountants to internal control theory and its characteristics were expounded,and the theory of humanresources,for the following from the perspective of human resources to explore the internal control of Y certified public accountants to provide theoretical basis.The third chapter introduces the background of Y certified public accountants and the present situation,from two aspects of the internal environment and external environment analysis.The external environment including the policy environment,economic environment and industry environment,etc.The key is to analyze the internal environment of Y certified public accountants,including the background and the present situation is introduced,such as staff recruitment and selection,performance appraisal and compensation mechanism,employee growth,and other aspects.To Y certified public accountants based on the human resource perspective the feasibility of the reform of the internal control were analyzed.The fourth chapter is about Y certified public accountants based on the Angle of human resources construction of internal control evaluation system,using Delphi method to determine index with analytic hierarchy process to determine index weight,with the combination of quantitative and qualitative methods are analyzed.The fifth chapter based on the fourth chapter,on the basis of detailed presented Y certified public accountants of internal control status quo and existing problems,and will be based on human resource management perspective,to further analyze the Y specific reasons of certified public accountants internal control defects.The sixth chapter is specific problems existing in current Y certified public accountants suggest the feasibility of the solution,clear the obstacles to the further development of firm.The seventh chapter is conclusion and prospect,mainly to this article research conclusion discussed and summarized,and pointed out the deficiency of the paper.