财务视角下M中小代理记账公司内部控制优化研究  

Optimization of Internal Control in M Small-Scale Agent Accounting Firms from the Perspective of Finance

作　　者：陆科宇 宋鑫 Keyu Lu;Xin Song(Business School,University of Shanghai for Science and Technology,Shanghai)

机构地区：[1]上海理工大学管理学院,上海

出　　处：《运筹与模糊学》2025年第1期191-201,共11页Operations Research and Fuzziology

摘　　要：随着中国市场经济的不断发展,中小企业在经济体系中的地位和作用日益凸显。基于财务视角,本文研究了M中小代理记账公司内部控制优化问题。针对M中小代理记账公司的特征,构建内部控制评价指标体系,从五方面对企业内部控制问题进行了评价分析,探究其存在的问题,并提出了具体的优化建议。本文的研究旨在改进M中小代理记账公司的内部控制体系,提高财务管理水平,同时为其他中小代理记账公司提供一定的有益借鉴和参考。With the continuous development of China’s market economy,the status and role of small and medium-sized enterprises(SMEs)in the economic system are increasingly prominent.Based on the financial perspective,this paper studies the internal control optimization problem of M small and medium-sized accounting agency companies.Taking into account the characteristics of M small and medium-sized accounting agency companies,a system of internal control evaluation indicators is constructed,and the internal control problems of the enterprises are evaluated and analyzed from five aspects,exploring the existing problems and proposing specific optimization suggestions.The purpose of this study is to improve the internal control system of M small and medium-sized accounting agency companies and enhance their financial management level,while providing useful reference and guidance for other small and medium-sized accounting agency companies.

关 键 词：财务视角 代理记账 内部控制 

分 类 号：F275[经济管理—企业管理]