Our Country Small And Medium-sized Accounting Firm Of The Construction Of Internal Control Problems And Countermeasures

As the ministry of finance,securities regulatory commission,the national audit office,the China banking regulatory commission,insurance regulatory commission jointly issued "enterprise internal control basic norms" and supporting the implementation of the guidance,the public accounting firms are starting to pay attention to their own internal control construction,especially the large accounting firms in our country,in order to improve their own competitiveness,must grab from various aspects.But,in contrast,our country small and medium-sized accounting firm for the internal control construction and not enough attention,because our country small and medium-sized accounting firms need to focus on market development,increase the business,not enough manpower,material and financial resources devoted to its own internal control construction;The second is for the importance and significance of the construction of internal control does not have a clear understanding,so there is no enough attention to.The purpose of this paper is to think through the research on the construction of the internal control of small and medium-sized accounting firms in China,put forward specific measures to improve the situation,to further improve the internal control construction of small and medium-sized accounting firms in China contribute.This paper mainly adopts literature research and case analysis method,through the internal control related literature,collect on the meaning,target and the basic elements of internal control and so on carries on the analysis and in view of the problem of small and medium-sized accounting firm internal control in our country,put forward to build a good internal control environment,strengthen the ability of risk assessment,establish a good control activities,establish effective information communication channels,strengthening supervision and internal control,such as advice.The author tries to work in ABC accounting firm experience and communicate with relevant leaders,staff,combined with ABC accounting firm at present problems existing in the construction of internal control,and puts forward some improvement measures,to try to confirm,to the above general theory in this paper,the theory of practice and enhance the persuasive.Through research,the author thinks that,our country small and medium-sized accounting firms must start from basic key elements of internal control to strengthen the construction of internal control,fully understand and found that our country small and medium-sized accounting firms are facing various risks,improve the comprehensive ability,so as to gain a foothold in the fierce market competition.