本文選題：會(huì)計(jì)師事務(wù)所　切入點(diǎn)：經(jīng)營風(fēng)險(xiǎn)　出處：《哈爾濱商業(yè)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：當(dāng)前,已進(jìn)入21世紀(jì)第二個(gè)十年階段,我國經(jīng)濟(jì)社會(huì)發(fā)展呈現(xiàn)出新的階段性特征,企業(yè)的內(nèi)外經(jīng)營環(huán)境發(fā)生了巨大變化,市場競爭愈演愈烈,企業(yè)國際化步伐加快,企業(yè)多元化的服務(wù)需求越來越多,這給注冊會(huì)計(jì)師事業(yè)提供了廣闊的發(fā)展空間,同時(shí)也提出了新的挑戰(zhàn)。 會(huì)計(jì)師事務(wù)所是為企業(yè)發(fā)展提供高質(zhì)量的中介服務(wù)的專業(yè)組織,在現(xiàn)代社會(huì)經(jīng)濟(jì)生活中發(fā)揮著愈加重要的作用。但近幾年來,無論在國外還是國內(nèi),隨著一系列會(huì)計(jì)師事務(wù)所經(jīng)營業(yè)務(wù)失敗事件的發(fā)生,使社會(huì)公眾對會(huì)計(jì)師事務(wù)所執(zhí)業(yè)質(zhì)量產(chǎn)生了極大的質(zhì)疑,這就給以質(zhì)量求生存、以信譽(yù)求發(fā)展的注冊會(huì)計(jì)師行業(yè)帶來了重大的信任危機(jī)。進(jìn)而,因注冊會(huì)計(jì)師執(zhí)業(yè)失敗而引發(fā)相關(guān)會(huì)計(jì)師事務(wù)所經(jīng)營管理失敗,更嚴(yán)重的可能直接導(dǎo)致其瞬間崩塌的后果。因此,對于會(huì)計(jì)師事務(wù)所來說,如何采取有效的方法、措施防范和控制會(huì)計(jì)師事務(wù)所的風(fēng)險(xiǎn),尋求一套更為理想的經(jīng)營業(yè)務(wù)風(fēng)險(xiǎn)管理體系,提高其風(fēng)險(xiǎn)管理能力,最大可能地降低風(fēng)險(xiǎn)對其造成的損失,從而更好地把握機(jī)遇、創(chuàng)造價(jià)值,成為我國會(huì)計(jì)師事務(wù)所面臨的關(guān)鍵性課題。 本文以國內(nèi)外專家學(xué)者會(huì)計(jì)師事務(wù)所經(jīng)營風(fēng)險(xiǎn)管理方面的重要研究成果為基礎(chǔ),首先,對會(huì)計(jì)師事務(wù)所的經(jīng)營業(yè)務(wù)風(fēng)險(xiǎn)及其管理進(jìn)行了界定；其次,針對事務(wù)所經(jīng)營業(yè)務(wù)風(fēng)險(xiǎn)管理中存在的問題進(jìn)行了詳細(xì)的分析和研究；然后,提出了業(yè)務(wù)流程、內(nèi)控控制制度及外部環(huán)境方面風(fēng)險(xiǎn)管理系統(tǒng)；最后,通過哈爾濱建興會(huì)計(jì)師事務(wù)所有限責(zé)任公司案例來分析驗(yàn)證該體系的運(yùn)行是科學(xué)的；為保障該體系的運(yùn)行、使其能夠達(dá)到降低或避免事務(wù)所經(jīng)營業(yè)務(wù)風(fēng)險(xiǎn)的目的,提出具有可操作的三大對策。
[Abstract]:At present, China has entered the second decade stage in 21th century, the economic and social development of our country has presented new stage characteristics, the internal and external business environment of enterprises has undergone tremendous changes, the market competition has intensified, and the pace of internationalization of enterprises has been accelerated. There are more and more demands for diversified services of enterprises, which provides a broad space for the development of CPA business, but also puts forward new challenges. Accounting firms are professional organizations that provide high-quality intermediary services for the development of enterprises and play an increasingly important role in modern social and economic life. With the occurrence of a series of business failures of accounting firms, the public has greatly questioned the practice quality of accounting firms, which gives them quality to survive. The development of CPA industry by reputation brings a great crisis of trust. Furthermore, the failure of CPA practice leads to the failure of the operation and management of relevant accounting firms. Therefore, for accounting firms, how to take effective measures to prevent and control the risks of accounting firms, Seek a set of more ideal business risk management system, improve its risk management ability, minimize the loss caused by risk, so as to better grasp the opportunity and create value. It has become a key issue for accounting firms in China. Based on the important research results of the management risk management of accounting firms at home and abroad, this paper first defines the operational risks and their management of accounting firms; secondly, The problems in risk management are analyzed and studied in detail. Then, the business process, internal control system and external environment risk management system are put forward. In order to ensure the operation of the system and to reduce or avoid the business risk of the firm, the case of Harbin Jianxing Accounting firm Limited liability Company is analyzed to verify that the operation of the system is scientific. Three operable countermeasures are put forward.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F233

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