论文部分内容阅读
内部控制是企业自身的管理活动,从根源上监督了会计信息的质量。当前我国企业的内部控制设计的不够健全,而且执行力不高,导致会计信息严重的失真。会计舞弊事件层出不穷,影响了公司的决策能力,很多国际知名企业都曾有过负面的会计信息,这些削减了投资者的信心。本文探讨了内部控制以及会计信息质量的含义,分析了内部控制对环境信息的影响以及如何提高会计信息质量。
Internal control is the enterprise’s own management activities, from the root causes of supervising the quality of accounting information. At present, the design of internal control of Chinese enterprises is not sound enough, and the executive power is not high, leading to serious distortion of accounting information. Accounting fraud has emerged in an endless stream, affecting the company’s ability to make decisions. Many internationally renowned companies have had negative accounting information, which has reduced investors’ confidence. This article explores the meaning of internal control and accounting information quality, analyzes the impact of internal control on environmental information and how to improve the quality of accounting information.