Research On Accounting Firm Internal Control Optimization Based On Humanistic Theory

The accounting firm is the intermediary service institutions shall bear the CPA business,it responsible for shaping the main body of micro economy,the task specification of business activities;on the other hand is a specific implementation of national macro-control on social economy.It is a social economic activity supervisor,evaluation of enterprise management behavior,the financial situation of enterprises and economic results of the verification,maintain the rights and interests of investors,capital flow guide;is also the bridge between government and enterprises,the link between the owner and the manager,to play an irreplaceable role in the national economy in the political life.The importance of accounting firm determines that it must strengthen its internal control.Because of this,firms not to pursue economic interests as the ultimate goal,but should focus on providing high quality service for the society,the requirement of accounting firms should pay more attention to the internal control of its own.A perfect internal control system is to firm basis for the survival and development of the CPA is to provide a high level of service guarantee,and ineffective internal control will cause great damage to the firm,will seriously endanger the survival and development of firms.Therefore,the accounting firm must establish an effective internal control system,in order to remain invincible in the changing economic environment.In the traditional internal control theory and practice,often emphasize the property and property management,not fully aware of the importance of management,also failed to effectively combine human,financial and material factors,affected the implementation of internal control.In the era of knowledge economy,human based management is becoming more and more important,the internal control of enterprises must adhere to the people-oriented,to provide a strong guarantee for the sustainable development of enterprises.The internal control of the internal control of accounting firms from the perspective of the theory is to people-oriented,is to reflect the "people" as the center,as the basic internal control firm,respect for people,caring for people,the main rely on people,promoting people’s awareness and fully tap the potential of people.The object of internal control is,is also the subject of internal control,the objective of internal control is not only is the internal control means,the "center of gravity" as the core resources and management office,office staff as the internal control of the subject and object,all stakeholders should serve the enterprise inside and outside.