Research On The A Accounting Firm's Internal Control Construction And Improvement Based On Humanistic Philosophy

The accounting firm is a third person who is independent of the government and enterprises,does not have profit as the primary goal,and has statutory social functions.It plays an important role in the country's economic and political life and plays an irreplaceable role.With the implementation of the “Basic Standards for Internal Control of Enterprises” and the implementation of supporting guidelines jointly issued by the Finance Department,the Audit Office,the China Banking Regulatory Commission,the China Securities Regulatory Commission and the China Insurance Regulatory Commission,the firm has placed greater emphasis on the construction and improvement of internal control,but compared with large accounting firms.China's small and medium-sized accounting firms have not paid enough attention to the construction of internal control.As a small and medium-sized accounting firm that is the subject of civil auditing in China,the quality of its products determines the overall quality of China's accountant industry.However,due to its large number,small scale,weak economic strength,small number of employees,insufficient professional ability,and poor internal control,it has determined that the quality of the final product has a large room for improvement.Accounting firms must provide better product services to meet social needs and achieve social functions.To ensure the quality of auditing of small and medium-sized accounting firms,it is the primary choice to continuously establish and improve internal control.In recent years,the concept of respecting people and paying attention to people is gradually being concerned and affirmed by many scholars and enterprises.The competition of enterprises is first of all the competition of talents.Many enterprises are changing from material management to human management,embodying the people-oriented value orientation and management model.The purpose is to pay attention to human values,meet people's needs and comprehensive development,give full play to people's subjective initiative,and realize people and business and society.Common sustainable development and progress.This is also a new trend of management phenomena in the development of the times.This paper mainly adopts the literature review method and the case study method.Through the collection of data,it analyzes the internal control,the meaning of the humanistic concept,the basic elements,etc.,and puts forward some suggestions for the internal control problems of small and medium-sized accounting firms.The purpose of this paper is to find out the shortcomings of traditional internal control management through the research on the internal control of small and medium-sized accounting firms,and try to use the perspective of human-centered ideas to seek more solutions for the internal control construction and improvement of small and medium-sized accounting firms.Ways and means to help improve the efficiency and quality of internal control in accounting affairs,and ultimately help the firm achieve its development strategy goals.