文档介绍：首都经济贸易大学
硕士学位论文
我国中小会计师事务所内部控制问题研究
姓名:苏桂红
申请学位级别:硕士
专业:会计学
指导教师:赵天燕
20100315
首都经济贸易大学硕士学位论文我国中小会计师事务所内部控制问题研究
摘要
2009 年 10 月,国务院办公厅转发了财政部“关于加快发展我国注册会计师行业
若干意见”。意见提出加快发展注册会计师行业、加快形成大中小会计师事务所协调
发展的合理布局的总体思路。这无疑给会计师事务所的发展带来了机遇。2008 年 5
月,财政部等五部门联合下发《企业内部控制基本规范》,为我国企业内部控制建设
提供了主要依据。针对这种情况,笔者认为选择我国中小会计师事务所内部控制问题
进行研究,具有很强的现实意义。
本文以我国中小会计师事务所为研究对象,采用规范分析与实例分析相结合的研
究方法,运用内部控制相关理论,对我国中小会计师事务所内部控制存在的问题进行
了分析。并从营造良好的内部控制环境、进行全面的风险评估、制定完善的内部控制
制度、强化内部控制制度的执行、加强内部控制监督与评价等方面提出了具体建议。
试图探讨一种具有较普遍意义的内部控制规范实施的综合思路。
由于笔者学识有限,只能提出一些粗浅的认识,以后会努力在这方面做更进一步
地研究。

关键词:内部控制中小会计师事务所内部控制制度

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首都经济贸易大学硕士学位论文我国中小会计师事务所内部控制问题研究
ABSTRACT
In October 2009, the General Office of the State Council transmitted “Several
Opinions on Accelerating the Industry of Chinese Certified Public Accounts” formulated
by the Ministry of Finance, which puts forward the general idea of the layout for
accelerating the reasonable development of the industry of certified public accounts and
the coordinated development of all large, medium, and small accounting firms. This will
undoubtedly bring opportunities to the development of accounting firms. In May 2008, the
Ministry of Finance and other five ministries jointly issued the Basic Norms of Enterprise
Internal Control, which provided the main basis for the establishment of enterprise internal
control. In view of these, I believe it will be of strong practical significance to study the
internal control problems of Chinese medium and small accounting firms.
This paper take Chinese medium and small accounting firms as its research objects,
combine normative analysis and case study, and use relevant theories of internal control to
analyze the existing internal control problems of Chinese medium and small accounting
firms. This paper also put forward some suggestions such as creating good internal control
environment, prehensive risk assessment, establishing soun