On The Research Of H Accounting Firm's Internal Control Problem From The Viewpoint Of The Stakeholder

"A country or even a nation begins to decline in its internal form,but external forces are only the last blow of its fall.".Toynbee,a historian,once said.The same is true of the country,let alone the enterprise.Both the past worldly "Big five"ANDERSON accounting firm and Chinese Zhongtianqin accounting firm's bankruptcy all illustrate the point that the construction of accounting firm's internal control is of great importance.Our Chinese accounting firm's internal control construction has been impelled and established from the superior to the inferior,mainly based on Quality Control Standards of Accounting Firms issued by the ministry of finance,so its construction of internal control is characterized with passivity and unicity.There is no a series of thorough and mature interior regulations to learn from,thanks to the short developing time in this field.This thesis analyses the existent problems and probes into the causes in the aspect of interior control on the basis of H accounting firm,from the viewpoint of the stakeholder,which is divided into five chapters.The introduction of the paper firstly points out its research background,purpose,significance and research status of home and foreign,based on which the research methods,the way of thinking and the creative points etc.are elaborated.The second chapter concerning the general introduction of the relevant theories,which majorly introduces the accounting firm's industry situation,the internal control,and the relevant concept and theory of stakeholder,enables readers to have a general understanding of the relevant concepts.The situation of H accounting firm's interior control is thoroughly assessed by the chapter three at the beginning,and three problems are pointed out:firstly,nonstandard accounting check and high taxation duty's risk;secondly,low business quality with lower customers' satisfaction rate;thirdly,frequent staff flowing with a universal lack of sense of belonging.Then,the trigger for problems of its internal control is deeply analyzed in the view of the stakeholder including the government,the customer and the employee.The fourth chapter,targeting at the existent matters of H accounting firm's internal control,puts forward the following optimization suggestion in the view of interest:1.Optimizing the form of organization;2.Speeding up the diversification construction of employees' knowledge structure;3.Improving the mechanism of partners bringing in and dropping out;4.Enhancing the salary allocation mechanism;5.Building a humanistic concept of "fighter as the foundation";6.Establishing the corporate culture of highlighting quality as the superiority.The achievements of this research in the fifth section of conclusion and expectation are given as following via above analysis and study:1.It is the key for maintaining accounting firms'competitive power to combine closely the interior control regulations and real situations of the enterprise,and build scientific internal regulation;2.It is suitable to refer to the Enterprise Internal Control Application Guide when establishing internal controlling institution;It shall has the target and priority with full consideration for the interest of the stakeholder;3.Building and enhancing the internal control is one of potent methods to improve the company's managerial level,boost the capacity of managing and controlling risk,and care about interest concerns of each related beneficiaries.At last but not the least,this thesis provides a new research point for the study of accounting firm's internal control,which is performed by creativity of studying subjects.In the past,accounting firm's internal control research usually selects subjects taking the scale of accounting office as the standard,while this study regards the internal control of accounting firm that is not qualified with certificate of securities business as the object,thereby its standard is divided by whether the accounting firm has qualification of securities business,taking H as an example.Therefore,it offers a new breakthrough point to explore the accounting firm's internal control later.