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众所周知,企业会计活动的各项结果通过企业会计信息得以体现,企业的利益相关者通过企业会计信息来了解企业的生产经营和财务状况,因此会计信息质量的优劣将直接影响着会计信息使用者能否做出正确的分析和决策。本文在对企业会计信息和内部控制进行阐述的基础上,分析了企业内部控制缺陷对企业会计信息质量的影响,并针对性提出了解决对策,以期提高企业会计信息的质量。
As we all know, the results of the accounting activities of enterprises through corporate accounting information can be reflected in the enterprise stakeholders through corporate accounting information to understand the production and management and financial status of enterprises, the quality of accounting information will directly affect the quality of accounting information users Can make the right analysis and decision-making. Based on the elaboration of accounting information and internal control, this paper analyzes the impact of internal control flaws on the quality of accounting information, and puts forward some countermeasures to improve the quality of accounting information.