内部控制视角下企业会计信息质量问题的研究分析 工商管理专业

摘 要现在社会经济的迅猛发展，会计信息的作用日益增强。会计信息的合理性和有效性影响着我国经济运作。目前，企业会计信息质量状况是令人堪忧的，会计诈骗给公司造成巨大损失，严重影响着市场交易。内部控制是保障会计信息真实性和可靠性的重要因素。若想保证会计信息是真实可靠的，就一定要确保内部控制制度的完善。本文以参考国内外已有研究成果为基础，总结了内部控制与会计信息质量的相关内容，得出相关结论。最后，以提高会计信息质量为目标，站在企业内部管理的角度给出了一些改善建议，健全企业内部管理，给公司财务数据质量提供一些参考。关键词：内部控制；会计信息；会计信息质量AbstractIn today's rapid social and economic progress, the role of accounting information is increasing. The rationality and validity of the accounting information affects the operation of economy in our country. At present, the quality of accounting information in enterprises is worrying, financial fraud and other illegal behavior not only brings great loss to the enterprise itself, but also to the market reputation with a tremendous impact. Control is an important factor to ensure the authenticity and reliability of accounting information. In order to ensure the quality of accounting information is true and reliable, we must ensure that the improvement of the internal control system.This paper is based on the existing domestic and overseas research, summarizes the related contents of the internal control and the quality of accounting information, and draw relevant conclusions. Finally, in order to improve the quality of accounting information as the goal, put forward the solution from the perspective of internal control, improve the internal control of the company, to provide a reference for the path to improve the quality of accounting information.Key words: Internal control; Accounting information; Accounting information quality目 录摘 要...