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自改革开放以来,随着我国经济的快速发展,各行各业企业如雨后春笋般迅猛发展起来,呈现一片大好的局面,但是,在企业具体规划与发展过程中,仍存在诸多问题,影响了企业健康、稳定、持续发展,如企业发展过程中的内部控制问题,会计信息质量问题等,这些问题迫切需要企业将其重视起来,并对其进行科学的解决。企业内部控制也称企业管理控制,其所指的就是企业管理部门通过有效的管理,使企业经济活动能够按照相关标准来完成或者达到目标的过程,内部控制管理工作在企业发展过程中占据着重要的地位,对企业各方面工作都存在着重要的影响,其中就包括对会计信息质量的影响。
Since the reform and opening up, with the rapid economic development in our country, all walks of life enterprises have mushroomed rapidly, showing a good situation, but in the process of enterprise specific planning and development, there are still many problems affecting the health of enterprises , Stable and sustainable development, such as the internal control in the process of enterprise development, the quality of accounting information, etc. These problems urgently require enterprises to pay attention to them and conduct scientific solutions to them. The internal control of an enterprise is also called the enterprise management control. It refers to the process that the enterprise management department can accomplish or achieve the goal according to relevant standards through effective management, and the internal control management occupies an important part in the enterprise development The status of enterprises in all aspects of work there is an important impact, including the impact on the quality of accounting information.