Research On Internal Control Of The H Accounting Firm

China issued the Basic Standards of Enterprise Internal Control in 2008 and formulated the Guidelines for Enterprise Internal Control Matching in 2010.The implementation of the Guidelines for Enterprise Internal Control Matching and the listing of companies both at home and abroad in 2011 marked the preliminary formation of the normative system of internal control of our enterprises.Meanwhile,it indicated that our country gradually attached importance to the internal control of enterprises and gradually improved it.However,at this stage,China's economy is in a rising stage,and the development space of capital market is relatively large.Enterprises and individuals are keen on capital operation and capital investment.The purpose is to obtain more capital value.Thus,in the process of enterprise development,entrepreneurs will blindly pursue low-cost,high-income and rapid expansion,ignoring the internal management of enterprises.In recent years,with the continuous development of information technology and knowledge economy,the tertiary industry has transformed from the traditional service industry model to the modern service industry,which provides high-value-added and high-level production services and life services.As a professional service institution,China's accounting firms are also facing the challenge of innovation with the times.The industry of accounting firms needs to seek ways of self-survival,development and growth in the constant changes.In China,due to the limitations of information channels,investors mainly make investment decisions based on the annual financial statements published by enterprises,which requires that the information published by enterprises must be authentic and reliable.As a medium of communication between enterprises and the government,accounting firms can assist the government to better supervise,effectively avoid the concealment of key information of enterprises,and play the role of market supervision.Accounting firms have important social responsibilities in addition to their entrusted responsibilities to the entrusted units.They need to maintain their professional level and knowledge and skills in specific business to ensure the objective and fair service.Therefore,improving the internal control quality system of accounting firms is helpful to improve their risk resistance,service quality and market competitiveness in the continuous development of accounting firms.It has positive significance.Through theoretical elaboration and case analysis,this paper probes deeply into the internal control problems of H accounting firm,analyses the current situation and causes of the internal control problems of H accounting firm,and puts forward feasible suggestions for each problem.I hope that taking this as a sample,it can also provide some reference for the same scale of accounting firms in China on the internal control issues.The article is divided into five parts.The first part is the introduction.This paper mainly introduces the research background,significance,current domestic and foreign scholars on internal control.The second part is the basic theory of internal control.The third part is the current situation of internal control of H accounting firm.According to the problems existing in the internal control of H accounting firm,the causes are analyzed.In the fourth part,according to the third part,the internal control problems of H accounting firm are analyzed and discussed in depth,so as to give constructive suggestions.The fifth part summarizes the research contents.