企业特有的内部控制,密切关联着会计特性的信息质量。内部控制预设的架构,是否带有完备性,也是辨识信息质量依托的侧重要素。为此,采纳内部管控这样的视角,来辨识搜集得来的会计信息,明晰它的质量水准,是内部控制预设的核心要点。本文明晰了会计信息特有的表征,阐释了内部管控关涉的信息质量。拟定可行的规制机制,确保企业存留着的资产完整;对于内部架构之中的会计信息,提升真实性,以及信息特有的实效属性。 Enterprise-specific internal control, closely linked to the quality of accounting information. The preconceived internal control structure, with its completeness, is also a key element in identifying the quality of information. To this end, the adoption of internal management and control of such a perspective, to identify the collected accounting information, clear its quality standards, is the core of internal control prerequisite. This paper clarifies the unique characterization of accounting information and explains the quality of information related to internal control. Formulate viable regulatory mechanisms to ensure the integrity of the assets that are in place in the enterprise; to enhance the authenticity of the accounting information within the internal structure and the pragmatic attributes specific to the information.