论文部分内容阅读
本文从职业界与监管部门对财务报告信息失真的调查结果出发 ,讨论了健全完善的内部控制制度对财务报告信息失真的预防作用 ,进而采用问卷调查的方法 ,对八个内部会计控制方法在我国企业实务中的应用效果进行了研究。结果表明 ,在所有制企业类型中 ,国有企业内部会计控制的总体应用效果较差 ;从行业差异看 ,金融行业内部会计控制的总体应用效果要好于其他行业 ;规模较大企业的内部会计控制总体应用效果 ,要好于规模较小企业。同时 ,本文还对问卷结果进行了分析 ,并在此基础上提出了完善我国内部控制体系的建议。
Based on the investigation of the distortion of the financial report by the professional circles and regulators, this paper discusses the preventive effect of the sound and perfect internal control system on the distortion of the financial report information, and then uses the method of questionnaire to analyze eight internal accounting control methods in our country Enterprise practice in the application of the effect of the study. The results show that the overall application of internal accounting control in state-owned enterprises is less effective among the types of ownership enterprises. From the perspective of industry, the overall application of internal accounting control in financial industry is better than other industries. The overall application of internal accounting control in large-scale enterprises The effect is better than the smaller companies. At the same time, the paper also analyzes the results of the questionnaire, and on this basis, puts forward suggestions on how to perfect our internal control system.