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会计信息是会计重要组成部分,是联系上市公司和投资者之间关系的桥梁,是投资者进行决策的重要依据之一。通常会计信息的质量将直接影响到投资决策的后果,所以说加强会计信息质量的管理,提高会计信息的质量,一直是现代财会研究的一个重要课题。内部控制是解决会计信息质量问题的重要手段,本文将内部控制对会计信息质量的影响,并提出改进建议和措施。
Accounting information is an important part of accounting, is a bridge between the relationship between listed companies and investors, is one of the important basis for investors to make decisions. Generally, the quality of accounting information will directly affect the outcome of investment decisions. Therefore, to strengthen the management of accounting information quality and improve the quality of accounting information has always been an important issue in the study of modern accounting. Internal control is an important means to solve the problem of accounting information quality. In this paper, the influence of internal control on the quality of accounting information is put forward. Suggestions and measures for improvement are put forward.