Research On Internal Control Of Y Proxy Bookkeeping Company Based On Internet Mode

With the integration of the Internet and traditional industries,the agency accounting industry is gradually shifting from the traditional model to the Internet model.The business process,the regulatory environment,the business model,the organization personnel,and the knowledge structure of the agency bookkeeping company are undergoing tremendous changes.Enterprise management has become increasingly complex,especially in the internal control of the agent bookkeeping company.The internal control environment constraints have been unable to meet the needs of the company's development.Based on the Internet model,COSO internal control theory and the characteristics of the agency bookkeeping company,this paper uses the questionnaires,field interviews and other methods to analyze the Y agent from the five levels of internal control environment,risk assessment,control activities,information and communication and internal supervision.The current status of the internal control of the account company is analyzed to find out that there are neglected key positions in the internal control,neglecting the construction of the talent team,no clear employee code of conduct,lack of understanding of the risk assessment,imperfect internal control activities,internal and external information communication.Problems such as unsmooth,no internal supervision mechanism,and the causes of the problems: imperfect internal control system,insufficient staff training,weak risk awareness,imperfect information communication mechanism,lack of internal control and supervision system,etc.According to the cause of the problem,put forward the suggestions for perfecting the internal control of the Y-accounting bookkeeping company under the Internet model: improve the internal control system of the enterprise,increase the investment in employee training,standardize the rights and obligations of the agent bookkeeping institution and the platform service provider,and establish Effective incentive and early warning aircraft;Strengthen the construction of information systems infrastructure,to enhance the depth of the enterprise information system applications;seize the focus of internal oversight,establish internal oversight mechanisms.In order to help the Y-bookkeeping company improve the internal control system in the Internet environment and improve the quality of its internal control.