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随着我国社会结构的不断转变,市场的不断发展,在会计事务方面也融合了全国各地优秀的会计师事务所,形成了大规模、跨区域的新型会计师事务所。而会计师事务所市场风险的不断扩大,促使我们要更好地管理会计师事务所的市场风险,在会计师事务所内部实施科学合理的控制制度,以此来更好的规划并防范风险。因此,在此背景下本文就主要从内部控制制度的基本理论、我国会计师事务所内部控制制度产生的问题入手,深入探析如何完善并加强我国会计师事务所内部控制制度的发展。
With the continuous transformation of social structure in our country and the constant development of the market, we have also integrated outstanding accounting firms from all over the country in terms of accounting matters to form a new large-scale and cross-regional new accounting firm. The ever-expanding market risk of accounting firms has prompted us to better manage the market risk of accounting firms and to implement a scientific and rational control system within accounting firms in order to better plan and prevent risks. Therefore, under this background, this article mainly starts with the basic theory of the internal control system and the problems arising from the internal control system of our country’s accounting firm, and probes into how to perfect and strengthen the development of the internal control system of the accounting firms in our country.