[Boutique] Office Internship Report

Part 1: Internship Report

Through internships, I gained practical work experience in my field of expertise, consolidating and testing the level of knowledge I have learned in my undergraduate studies over the years. During the internship, I learned a lot about the whole process of the trial case from the filing of the case to the completion of the case. In the case of filing the case, I also served as a specific case file, and put forward my own ideas for some of the participating cases. During this period, I further learned the relevant legal knowledge, and had a deeper understanding of the filed program. At the same time, I paid attention to the combination of my own theory and practical practice in this process. At the end of the internship, my work was fully affirmed and highly evaluated by the internship unit. Below I will summarize my internship process from the aspects of graduation internship, graduation internship requirements, and internship results.

First, the purpose of graduation internship

Internship is the last subject of university study and life, and it is also the process of combining theory and practice. My internship time is from March 12 to April 12, 2007. During the internship, I tried to transform the theoretical knowledge I learned at school into practice, and try to combine theory with practice. During the internship, you can abide by the work discipline and conscientiously complete the work assigned by the leadership and other lawyers. Under the guidance of lawyers, I began to become familiar with the industry and slowly entered the "lawyer" state, and had a certain understanding and understanding of the procedures and legal practices of law firm operations.

The reason why I chose to go to a law firm for internship is because the law firm is the lawyer's practice organization. When the lawyer accepts the criminal case, the civil case, or the administrative case, the agent is the agent to participate in the litigation and non-litigation business. Wide and practical, college students go to the law firm to practice and experience some legal practices and learn some case handling experience, which can not only make up for the lack of knowledge, but also add some new knowledge. With this attitude I came to Wenbo.

Second, graduation internship requirements

Students are required to complete the learning tasks in the graduation practice teaching section with quality and quantity, and improve their practical ability.

Internship methods and requirements

Internships can choose one or two of the following forms:

1. Lawyer practice or judicial practice: Participate in litigation, non-litigation cases and arbitration cases, including obtaining evidence, opening courts, drafting legal documents and legal files, file research, and providing various legal advice.

2. Research projects such as projects and projects: Participate in the completion of economic and legal research projects and projects at or above the school level.

In accordance with the requirements of the graduation internship program, the tasks specified in the graduation internship are carefully completed.

Intern unit or department

Students can choose to practice in law firms, courts, economic and trade companies, universities or research departments, government departments or agencies.

Third, the internship results

My main job in this internship is to assist lawyers in handling cases. Internships are criminal law, civil law and criminal procedure law. During the internship, I learned the actual procedures of the lawyers after accepting the case and assisted them in filling in the files, coding the files and sorting the files; writing legal documents such as defenses, etc.; I also followed the lawyer to the Legal Aid Center. The Trade and Industry Bureau, the police station and other departments investigated and collected evidence; went to the detention center to meet the defendant. What I have most experienced is that I have participated in several trials of the case, seriously studied the proper and standard judicial procedure, and truly went from the textbook to the reality, and returned from the abstract theory to the colorful real life. During the trial, I carefully understood all aspects of the trial and carefully observed the whole process of lawyers' evidence and debate. I think it is really commendable to have such a stage of exercise.

In the law firm, I also got a lot of help from leaders and lawyers. For example, the teacher in our office was very enthusiastic and helped me with my internship certificate on the first afternoon of my internship. During the school, I studied the basic theories of law and the specific provisions of the law. For the beginning of the practice of legal practice, there is no way to start many things. The help of Shao Yu is very important to my internship. I am very grateful to him here. Some time ago, I didn’t know anything. It was he who taught me patiently and bit by bit. With his help, I learned a lot. I have been following a lawyer for the entire month of internship. Of course, I also assist other lawyers to work, such as checking the car registration file with other lawyers at the vehicle management office, taking evidence and opening courts at airports, Bayi Iron and other places.

"There is a glimpse of the end of the paper, and I know that this matter must be carried out." During the short internship, I deeply felt the superficiality of my knowledge and the lack of professional knowledge in practical use. I thought that I had learned well in school. Once I came into contact with the reality, I realized that I knew how little I knew. At this time, I really realized the meaning of "endless learning." This may be the feeling of me alone. However, one thing is clear: there is indeed a distance between our legal education and practice. Law is a very practical subject, and law requires theoretical guidance, but the development of law is done in practice. Therefore, our legal education should be combined with practice, using a combination of theory and practice, specifically to deal with the "three relationships": the relationship between classroom education and social practice, with the classroom as the theme, through practice Deepen the theory; the relationship between summer practice and usual practice, with summer practice as the main time period; the relationship between the breadth and depth of social practice, and strive to adjust the progress of content and practice scale.

Another problem is juvenile delinquency. Among the cases contacted during the internship, a large number of cases were born after the 1980s, and even two defendants who were guilty of robbery and theft were eight or eight years old. Regardless of the defendant's family and its own factors, from the social environment, I feel that society also has some responsibilities. From the beginning of the reforms in the early 1980s to the end of the 1980s, this was a period of major change. This period of time has somewhat relaxed the construction of spiritual civilization. That is to say, some criminals may have been infected with some bad habits during their childhood. Therefore, the education from the doll can not be just a slogan, to be truly implemented. These are the experiences in my internship.

"A journey of a thousand miles begins with a single step." This short and substantial internship in the past month, I think that it has played a bridge transition role for me to go to the society, and it will be of great help to get on the job in the future. Most of the experience and knowledge I have learned during this period comes from the teachings of leaders and lawyers. This is a valuable asset in my life. This internship also gave me a deep understanding that it is important to maintain a good relationship with colleagues at work. To do things first, you must learn to be a human being. It is necessary to understand the truth of being a human being. How to get along with others is one of the most basic problems in the modern society. For a person who is about to enter the society, there is a lot of things to learn. They are the best teachers. The so-called "threesomes, there must be my teacher", we can learn a lot of knowledge and reason from them. Internships are successful as long as there is a gain in the internship. The ultimate goal of studying law is to serve the people, serve the public, and serve the rule of law and the rule of law. After graduation, I will do my part to build a rule of law society in our country.

While gaining experience through internships and being familiar with the lawyer's business, I also learned a lot about the specific situation of the lawyer profession and the industry environment through communication and study with lawyers, especially the three aspects of law firm management, lawyer business and lawyer income. Case.

The Lawyers Law stipulates that a law firm is a lawyer's practice place. A lawyer cannot independently practise and undertake business. He must be uniformly entrusted, assigned tasks, signed a commission contract with the client, and uniformly collect agency fees. The lawyer pays the relevant taxes. Lawyers introduced me to the fact that most of the existing law firms use partnerships, that is, several lawyers jointly fund a law firm, are responsible for their own profits and losses, have unlimited liability and joint responsibility for debts, and they are the main business of law firms. Sources and contractors are generally responsible for large legal services such as litigation. The position of director of a law firm is generally the largest investor or source contractor of the partner. In addition, the law firm also includes ordinary lawyers, paralegals and administrative staff: ordinary lawyers are responsible for non-litigation business such as legal counseling and corporate legal counsel; lawyers are responsible for collating material evidence for partner lawyers, drafting general judicial documents, Assisting lawyers in legal business and other tasks; the administrative department is a department responsible for non-legal business work specially set up by large and medium-sized law firms to adapt to the ever-expanding business volume and achieve efficient management of modern enterprises, copying materials and filing documents for lawyers. Translation materials, cost accounting management, financial work, reception of clients, cleaning, etc. are all their work.

It can be seen that in order to take up an important position in a law firm and to develop its own talents, it is necessary to have a high degree of professional qualifications and business experience, and to be able to stand alone and survive in such a fierce competition and elimination mechanism.

From the type of business, law firms can be divided into general law firms and professional law firms. The former business can be divided into litigation business and non-litigation business, among which non-litigation business has become the main business component and market development direction of more and more law firms. From the perspective of the types of legal business that I have been exposed to during this short period of one month, it includes the development of employee employment contracts, review of real estate sales contract terms, large state-owned enterprise restructuring, and review of state-owned large-scale water conservancy projects. Various types of private enterprise listings, such as land transfer, real estate sales, stock securities, state-owned assets transfer, banking and finance, marine insurance, construction engineering, etc. The cost of large projects is 3%~15% of the total amount. Not counting to collect, and the subject of large non-litigation projects is generally more than several million yuan, the market can be seen.

A professional law firm is an institution that has appeared in the developed coastal areas in recent years, specializing in legal services such as foreign trade, banking and finance, securities trading, insurance, and maritime maritime affairs.

The internship report you are browsing is that the law firm's internship report is a joint venture law firm with many foreign capital injections, especially in Beijing and Shanghai. Legal elites familiar with international business trade and financial operations at home and abroad have gathered here to adapt to the demand for legal protection in China's expanding foreign trade, and the familiar hourly calculation of consulting fees in US dollars has also appeared in China. The size of general law firms is small and strong, and there are hundreds of professional law firms and large joint venture law firms in Beijing, Shanghai, Guangdong, Hong Kong and Macao and coastal open cities like Xiamen. . It can be said that the two are very different in terms of market demand, business direction, talent demand, scale, and specialization.

This also reminds us that students from political and law colleges, especially economic law students like me, should not only be cautious about the choice of future career development, but also must be clear in advance: although economic law is hot, only a few have gone through further studies. Only those who have excellent professional technical level, professional quality ability, foreign language ability and deep understanding of international business finance business can enjoy the superior income and status; on the contrary, if we can not climb that level, then the economy The professional knowledge and foreign language ability of the law is not only useless, but will be defeated in the competition of the domestic general law firm positions due to the lack of the strong principles of the civil and criminal laws.

The lawyer’s income is another important piece of information I learned during my internship. According to the regulations of the law firm, the partners hand over the agency fees to the law firm, and after paying taxes, handing over some of them to the law firm and delivering management fees to the relevant judicial administrative departments, they will provide according to a certain profit ratio and source. People are divided, and generally the source of the source is much more. For example, the lawyer has undertaken a criminal prosecution case. The contract stipulates that the agency fee is 8,000 yuan, the business fee is 2,000 yuan, and the total amount is 10,000 yuan. After deducting the fees payable, there are still 7,000 yuan. The person and the case contractor are divided into three or seven, and the lawyer finally gets more than 2,000 yuan, and the director can get nearly 5,000 yuan. It can be seen that the main profits of law firms are concentrated in the hands of the director who has the business source of the law firm.

Lawyers who violate the Law of the Law, such as privately contracting cases, collecting money from clients, and acting as legal counsel for lawyers without a law firm, are very serious. They are complained by the parties and warned by the judicial administrative department. The attorney is revoked or even criminally liable for life, and his law firm is also fined and critiqued.

Get rid of the one-sided and superficial understanding of lawyers' high income and easy work, and make a useful comparison between the practice of the domestic lawyer industry and the legal department, government agencies, universities and other enterprises and institutions, and fully understand the high penetration of the lawyer industry. High risk, high pressure and a variety of tangible or invisible hidden rules are undoubtedly the best career guide for young law graduates like me.

Part 2: Internship Report

I completed nearly two months of internship at Guangdong Huanyu Jingmao Law Firm from September to October 2019. During the internship, I personally came into contact with the practice of lawyers, actually participated in the litigation process of some cases, and independently completed the writing of several lawyers' daily legal documents. The work experience during the internship is now summarized as this report. I mainly discuss the work flow during my internship, the work content and some of my own feelings.

1. About Guangdong Huanyu Jingmao Law Firm.

As a well-known professional law firm in Guangdong, the firm has the ability to provide a full range of quality legal services to clients at home and abroad, including litigation and arbitration, foreign investment, corporate securities, real estate, international trade and anti-dumping, especially in foreign investment, assets. Restructuring mergers and acquisitions and real estate and other business areas have a strong professional background and years of experience in the experience, enjoy a wide and good reputation in the industry and customers.

The organization of the Universal Law Firm is rigorous and detailed. The specific subordinate institutions include the following: Human Resources Department, Market Development Department, Real Estate Department, Intellectual Property Department, Financial Securities Department, Maritime Law Department, International Trade Department, Corporate Business Department, Foreign Investment Department, Arbitration Department, Litigation Department, Administration Department, Ministry of Finance.

Second, about my internship at the firm

On the first day of the internship, I came to Guangdong Huanyu Jingmao Law Firm within the agreed time. Because of the previous contact with Director Zou, it is also generous. Cui Jie, the chief financial officer, received me and simply conducted basic training.

The instructor Zou has a personal assistant and a trainee lawyer to help. Therefore, most of my work is to assist the intern lawyer Pang Table and his assistant Xu Zhiming. The specific work has the following aspects:

1, print copy materials

The copy area is the longest time I have spent in Zhuoxin except my own desk. Another long-awaited place is the computer room, where holes are punched and bound.

2, send files

A little is for girls, the amount is small, but from time to time, the lawyers of the law firm will mail some express mail. Send and receive some mail and the like.

3, organize the document

It accounts for 10% of all work content. One of the internships must do. Through these efforts, I have a general understanding of the basic legal procedures in various cases.

4. Collecting data

It accounts for about 30% of the work. Including through the Internet and telephone, help lawyers collect relevant laws and regulations of the case and specific regulations of local departments. I like this job very much because I can understand various legal regulations, similar cases, and discuss the case with a lawyer. I have collected information on foreign investment, trademark registration, real estate management, property management, etc. And this work is very helpful for the collection and finishing of exercise information.

For example, in the case of “the dispute on the lease contract rent-free rent calculation”, our method as a lessor, how to solve it, has caused us to be in a dilemma because our country does not have relevant laws and regulations to produce relevant content. It is also a blank stage. There is no such thing as a solution to the relevant process of the rent-free period. Later, after extensive online book review, it was learned that the rent-free period is the provision of the rent-free period for the company that can provide the other party with appropriate preferential treatment when the contract is signed in Article 11 of the "Enterprise Accounting System". It is only an incentive for the lessor to give the lessee an incentive to achieve the contractual rights and obligations. Similar rules can only be obtained from the Beijing Taxation Bureau or the corporate accounting system.

After getting relevant information, Mr. Zou applauded: Although we have no solid evidence to defend our views, we can solve this dispute by means of reference rather than by basis. If we can not obtain the form of adjustment, we will resort to the law. We also have the possibility to win."

From the case of this personal experience, I deeply understand that it is the most sacred duty of the lawyer to give the lawyer the right to protect the best interests of the parties in a proper way.

5 processing various electronic file forms, digital calculation

In the first month of the internship, I was facing the document form almost every day. There are also a variety of paper writing. Most of the civil disputes involve the calculation of damages, and the calculation method will directly affect whether the claim can be supported by the court. At this time, introducing some basic accounting methods simplifies the calculation steps and is more easily accepted by the court.

For example, infringement cases that infringe on contractual management rights together. The lawyer used the following method to calculate the amount of damages:

1 Expected losses, based on the turnover in the same period of XX as the calculation standard, calculate the benefits that the plaintiff should receive after the contract is lifted. 35% of turnover is used as a profit calculation standard.

Part 3: Internship Report

First, the purpose of the internship, requirements:

Graduation internship is a social-oriented professional practice based on the basic theory and methods of accounting disciplines and the relevant courses of accounting cycle experiments, accounting simulation experiments and accounting information systems.

Through graduation internship, correctly understand the nature and characteristics of accounting, consolidate the knowledge acquired in the course, and link theory with practice; clarify the specific operating procedures and methods of accounting, auditing, etc., master the skills of correctly handling related business; cultivate problems and analyze problems And the ability to solve problems, lay the foundation for financial accounting or audit work after graduation.

Second, the main content of the internship:

1. A comprehensive understanding of the history of the accounting firm industry, its development characteristics, and its role in social and economic life.

2. Fully understand the types of business, implementation methods, business processes, etc. of accounting firms.

3. Understand the application of professional knowledge in the actual business opening process of accounting firms.

Third, the internship summary:

I. Understand the situation of accounting firms, familiar with the working environment, corporate business

Shanxi Zhongqin Zhenghe Certified Public Accountants Co., Ltd. is a professional institution with legal qualifications approved by the Shanxi Provincial Department of Finance and approved by the Shanxi Administration for Industry and Commerce, providing good audit, accounting and consulting services to all sectors of society.

The establishment and development of accounting firms

The company was established on September 20, 2019, in order to conscientiously implement the "Notice of the General Office of the State Council on the Ministry of Finance to Accelerate the Development of China's CPA Industry" and the "Office of the Shanxi Provincial People's Government on Accelerating the Development of the Province's CPA Industry" The spirit of the implementation of the Archives is based on the provisions of the Company Law, the Chinese Certified Public Accountant Law and the Interim Measures for the Examination and Approval of Accounting Firms, and is limited by Shanxi Zhongqin Certified Public Accountants Co., Ltd. and Shanxi Zhenghecheng Certified Public Accountants Co., Ltd. The company held a shareholder meeting and decided to implement the new merger. Approved by the Shanxi Provincial Administration for Industry and Commerce, the name of the merged office is: Shanxi Zhongqin Zhenghe Certified Public Accountants Co., Ltd.

The registered capital of the company is 1.1 million yuan. The legal representative: Wang Yong, currently has more than 50 team members, including 35 certified public accountants, 5 registered appraisers, 3 infrastructure engineers and equipment engineers, and 70% undergraduate degree. The backbone of the business has more than three years of experience in auditing large-scale group consolidated statements, and has outstanding performance in the audit of state-owned enterprise annual reports, infrastructure audits and auditing of nuclear assets in Shanxi Province, and is familiar with the characteristics and accounting methods of the power coal industry.

Accounting firm business

1. Verification of corporate capital and issue of capital verification report

Shanxi Zhongqin Zhenghe Certified Public Accountants Co., Ltd. provides “business unit capital verification” services. Shanxi Zhongqin Zhenghe Certified Public Accountants Co., Ltd. has many years of experience in “institutional capital verification” and has successfully provided capital verification services for more than 1,000 enterprises. 2. Auditing services for accounting statements, net assets, departure, bankruptcy, and liquidation

The audit of the enterprise accounting statements provided by Shanxi Zhongqin Zhenghe Certified Public Accountants Co., Ltd. means that the enterprise's interim financial statements or annual financial statements have been audited by certified public accountants, and it is the most routine to judge whether they have complied with the requirements of accounting standards and accounting systems in all major aspects. Audit business. It is usually provided to the company's shareholders, superior units, and government authorities to facilitate understanding of the financial status and operating results of the company during certain accounting periods.

3. Enterprise restructuring, mergers and acquisitions, liquidation consulting, tax planning consultation

A state-owned enterprise or a collectively owned enterprise changes its ownership nature, usually in the case of a limited liability company established under the Company Law, which requires the audit of Shanxi Zhongqin Zhenghe Certified Public Accountants Co., Ltd. Including initial investment certification audit, property loss recognition audit, financial status recognition audit. The audit report can be provided to the relevant departments such as the Finance Bureau, the Industry and Commerce Bureau, and the enterprise superior unit.

4. The company accepts commissions from administrative, public institutions and various enterprises and individuals to undertake various professional audit services.

Shanxi Zhongqin Zhenghe Certified Public Accountants Co., Ltd. provides audit services for public institutions. Beijing Audit has many years of audit experience in public institutions and has successfully provided audit services to more than 1,000 companies.

2. Learn from the accountant about the audit program and learn the preparation of the audit work paper.

Since August and September are the off-season of the report audit work, the annual report audit work has generally ended, and the semi-annual report has less audit work. Therefore, it has not actually experienced the audit work of the report during the internship period. However, through conversations with the CPAs and auditing I read the working papers and assisted in the finishing of the documents. I compiled the working papers for the first half of the year, such as auditing and capital verification. I observed the composition of the draft, the specific auditing procedures and the information required by the business. I have a process for the auditing business. More specific and deeper understanding. In practice, the program for the audit business is as follows: Preparation phase

1. Arrange audit tasks, select auditors, form project audit teams, and determine project leaders.

2. Before the audit, communicate with the audited entity in advance and submit the information to be prepared during the audit.

The day before the field, you will call and contact the unit, first ask the unit's accounting and accounting, let them prepare the information needed the next day, and prepare the audit site.

3. Providing relevant information in advance by the audited entity

The audit materials generally include business licenses, tax certificates, capital verification reports, previous year's audit reports, draft corporate income tax returns, enterprise general ledgers, clear accounts, balance sheets, original vouchers, accounting vouchers, etc. These must be obtained from the original. Copy the copy or original in a subsequent program.

4. Develop an audit work plan and assign tasks to the responsible person.

Implementation phase

1. Hold an audit preparation meeting to clarify the audit intention

On the day of the audit, members of the audit team responsible for a company prior to the audit will open a meeting to enable each member to understand the purpose of the audit and the issues that need attention during the audit.

2. Communicate with the management of the audited entity, financial personnel and other relevant personnel to understand the overall environment and internal control of the enterprise.

3. Inspect and evaluate the company's internal control system, determine the financial reporting level and the risk level of the identification level and formulate a further auditing program based on the judgment of the risk; through the company audit, discover the problems in the company, the team members discuss the company's internal Control problems and give more attention where problems are likely to occur.

4. Review relevant files and accounting materials, review accounting vouchers, account books, statements and the economic activities reflected by them. The audited entity shall cooperate with the work of the auditing organization and provide necessary working conditions. Audits are carried out item by item for each subject incurred on the balance sheet and income statement. For the subject in question, you can consult the company's detailed account, the original certificate, and ask the company to provide relevant certification files.

5. Prepare audit records according to regulations, prepare audit work papers, and promptly investigate and collect evidence for issues that require further verification. For the subjects that need to obtain complete and appropriate audit evidence to draw audit conclusions, carry out on-site inventory, report to relevant business units and banks, state agencies, and evaluate the relevant findings according to the substantive procedures.

The audit draft should be written in accordance with the format and content required by the income tax audit draft to ensure the integrity and clarity of the audit draft. The evidence must be sufficient.

Audit report stage

1. Analyze, organize, and review audit work papers

Since the clients in the audit clients of the firm are generally relatively simple, they can be reviewed in one day. Go back and analyze and organize the work papers.

2. Write the first draft of the audit report and submit it for discussion and finalization.

Write the first draft of the audit report through the audit draft. And after three levels of review.

3. The first draft of the audit report is sent to the audited unit for comments, and the audited unit has an objection to the audit unit immediately.

When the first draft of the book is fixed, the opinions of the unit under review shall be sought for the content of the first draft. If the unit under review has opinions, the two parties shall coordinate immediately.

4. The opinion of the audit team on the return of the audited entity shall be further verified, and the audit draft shall be reviewed again, and the audit report shall be revised after discussion.

5. Issue an audit report in accordance with the principles of objectivity, impartiality, and seeking truth from facts. At the same time, the report will be submitted to the audited entity for approval, and will be signed by the audited entity.

6. Conduct a return visit and follow-up audit on the implementation of the audit results.

7. After the end of the audit project, the archives of the relevant projects will be summarized and handed over to the archives for unified archiving management.

Internship experience

Although there is no actual contact with the annual report audit work, in the process of document collation, I also read through many work papers, and have a specific understanding of the composition of the manuscript, the control of business procedures such as auditing, and the content of the materials required in the process of implementing all auditing procedures. In addition, the steps of the analysis program were observed, and some understanding of the horizontal and vertical data analysis was obtained.

Although the internship is over, I have learned a lot, both in terms of professional knowledge and in the world, and benefited a lot. It is a very important lesson for me to enter the society. It is a very important experience in my life. I will learn the wealth of adult life that I have learned from this experience, and use this wealth well to create a bigger life. wealth.

Finally, I thank the college and the teacher for providing me with this valuable internship.