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Research on Financial Internal Control Optimization of Accounting Firms Based on Information Management Technology

机译:基于信息管理技术的会计公司财务内部控制优化研究

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With the advent of the information age, the information management technology of all walks of life is improving day by day, and Chinese economic development has entered a brand new mode. Therefore, enterprises also need to keep pace with the times and carry out appropriate changes and reforms in their internal control management. As intermediary organizations connecting the government and enterprises, accounting firms are the bridges between the owners and operators of enterprises. Therefore, they have strong independence and objectivity. However, due to the short rise of accounting firms in China, the research on accounting firms in China is limited, and the scale is mainly small and medium-sized. As a monitoring method, internal control can effectively avoid the risks existing in the development process of small and medium-sized accounting firms in China, and effectively supervise the working ability and moral level of their auditors. Therefore, under the perspective of informational environment, this paper makes a brief analysis of the problems and causes existing in the establishment of the internal control system of accounting firms in China based on the study of the relationship between financial internal control and accounting firms. Meanwhile, a series of solutions to these problems have been developed in order to provide some effective reference basis for future research and promote the transformation and reform of the financial internal control of accounting firms in China.
机译:随着信息时代的出现,各行各业的信息管理技术日益改善,中国经济发展已进入全新模式。因此,企业还需要与时代保持步伐,并在其内部控制管理中进行适当的变化和改革。作为联系政府和企业的中介组织,会计公司是企业所有者和运营商之间的桥梁。因此,它们具有强烈的独立性和客观性。然而,由于中国会计公司的崛起短,中国会计师事务所的研究有限,规模主要是中小型和中等大小。作为监测方法,内部控制可以有效避免中国中小型会计师事务所发展过程中存在的风险,并有效监督其审计师的工作能力和道德水平。因此,在信息环境的角度下,本文介绍了在中国金融内部控制与会计公司之间关系的研究中建立了中国会计师事务所内部控制体系的问题和原因。同时,已经制定了一系列关于这些问题的解决方案,以便为未来的研究提供一些有效的参考基础,并促进中国会计师事务所财务内部控制的转型和改革。

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