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在当前我国市场竞争越演越烈的趋势下,企业要想在此种环境中良好地生存与发展,应当密切关注企业内部控制审计工作,及时了解内部控制的制度建设及执行情况,确定内部控制是否存在质量问题,较好地利用内部控制审计结果,进而保证企业会计信息质量。如此,企业可以充分利用会计信息进行生产经营、投资规划,为更好地发展企业创造条件。所以,强化内部控制审计工作,对于提高会计信息质量有正面影响,促进企业实现良性增长。但是,从当前国内企业内部控制审计实际情况来看,内部控制审计现状不佳,不利于保证企业会计信息质量。基于此,本文就如何完善企业内部控制审计,提高会计信息质量进行分析和探讨。
Under the current trend of increasingly fierce market competition in our country, in order to survive and develop in such an environment, enterprises should pay close attention to the auditing of internal control of the enterprise, keep abreast of the system construction and implementation of internal control and determine the internal control Whether there are quality problems, better use of internal control audit results, and thus ensure the quality of corporate accounting information. In this way, enterprises can make full use of accounting information for production and management, investment planning, to create conditions for better development of enterprises. Therefore, to strengthen the audit of internal control has a positive impact on improving the quality of accounting information and promote the healthy growth of enterprises. However, judging from the actual situation of internal control auditing of domestic enterprises, the status quo of internal control auditing is not good, which is not conducive to ensuring the quality of accounting information of enterprises. Based on this, this paper analyzes how to improve auditing of internal control and improve the quality of accounting information.