E3S Web Conf.
Volume 235, 20212020 International Conference on New Energy Technology and Industrial Development (NETID 2020)
|Number of page(s)||5|
|Section||Analysis on the Development of Intelligent Supply Chain and Internet Digital Industrialization|
|Published online||03 February 2021|
Research on Financial Internal Control Optimization of Accounting Firms Based on Information Management Technology
School of Finance and Public Administration, Harbin University of Commerce No.1 Xuehai Street, Songbei District, Harbin city, Heilongjiang Province
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.
© The Authors, published by EDP Sciences, 2021
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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