摘要
目前,大部分的中小会计师事务所仍然面临发展基础不足、市场准入受限、内部管理不规范、专业人才匮乏等问题,而其中内部控制体系的不健全,更成为其业务拓展受限、专业服务质量得不到有效控制、人才流失严重等现象的主要原因。内部控制体系的建设应当与企业的发展战略、经营发展阶段相适应,从而达到推动企业发展而非降低运营效率的作用。本文拟从中小会计师事务所战略定位的角度阐述不同发展阶段的内部控制需求,进而分析其相应的内部控制模式,期望能够对中小会计师事务所的发展和规范化运作提供适宜的借鉴。
Small and medium-sized accounting practices(SMPs) face such problems as inadequate development foundation,restricted market access, not standardized internal management system and lack of professionals.In particular, it is the defective internal control system which causes the problems of restricted business development, ineffective control of the quality of professional services and serious brain drain.The establishment of the internal control system should be compatible with the development strategies and stages of SMPs, so as to promote SMPs to develop without impacting efficiency of operation.From the perspective of strategic positioning of SMPs, this article plans toelaborate on the demand for internal control at different development stages of SMPs and analyze the corresponding internal control models, so as to serve as reference for the development and standardized operation of SMPs.
出处
《中国注册会计师》
北大核心
2021年第10期29-32,3,共5页
The Chinese Certified Public Accountant
