保证会计信息真实、可靠,对于维护社会经济秩序,保证经济持续稳定发展,具有重要意义。内部控制是否完善,对于防范会计信息失真具有重要意义。为了提高会计信息质量,减少会计信息失真,应当改善内部控制环境,建立健全内部控制制度。 To ensure the authenticity and reliability of accounting information is of great significance to the maintenance of social and economic order and the sustained and steady economic development. Whether the internal control is perfect is of great significance for preventing accounting information distortion. In order to improve the quality of accounting information and reduce the distortion of accounting information, it is necessary to improve the internal control environment and establish and improve the internal control system.