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企业会计信息质量的高低直接关系到企业的长期运营和发展。如果一个企业的会计信息能够始终坚持真实、有效,那么这个企业的发展就具备了源源不断的动力。然而,在现实企业的经营过程中,其会计信息经常会受政治、经济、企业内部控制等多方面因素的影响,其中企业内部控制对企业会计信息质量有直接而重要的影响。本文笔者将在分析企业内部控制对其信息质量影响的基础上,简要分析提高企业会计信息质量的有效途径。
The quality of the accounting information of enterprises is directly related to the long-term operation and development of the enterprise. If an enterprise’s accounting information can always be true and effective, then the development of this enterprise has a steady stream of power. However, in the actual business process, the accounting information is often affected by many factors such as politics, economy, internal control and so on. The internal control of the enterprise has a direct and important influence on the quality of accounting information. Based on the analysis of the impact of internal control on the quality of information, this paper will briefly analyze the effective ways to improve the quality of accounting information of enterprises.