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当前我国企业会计信息质量有待提高,会计信息存在造假的情况。而内控环节薄弱是引起企业会计信息质量下降的一个非常重要的内在因素。若要从根本上治理会计信息失真的现象,就应该建立健全企业内控制度,从根源上确保企业所提供的会计信息的真实性、可靠性。本文首先对企业内部控制及会计信息进行了概述,然后提出了内控对会计信息质量的影响,最后着重阐述了内部控制视阈下加强企业会计信息质量的具体对策,旨在为加强企业会计信息质量提供一定的参考依据。
At present, the quality of corporate accounting information in our country needs to be improved, and the accounting information is fake. However, the weakness of internal control is a very important internal factor that causes the quality of corporate accounting information to decline. To fundamentally manage the phenomenon of accounting information distortion, we should establish and improve the enterprise internal control system, from the root causes of the enterprise to ensure that the accounting information provided by the authenticity and reliability. This paper first gives an overview of internal control and accounting information, and then puts forward the impact of internal control on the quality of accounting information. Finally, it elaborates the concrete countermeasures to strengthen the quality of accounting information in the perspective of internal control. The purpose is to strengthen the quality of accounting information Provide some reference.