内部控制视角下企业会计信息质量问题的研究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AbstractIntoday'srapidsocialandeconomicprogress,theroleofaccountinginformationisincreasing.Therationalityandvalidityoftheaccountinginformationaffectstheoperationofeconomyinourcountry.Atpresent,thequalityofaccountinginformationinenterprisesisworrying,financialfraudandotherillegalbehaviornotonlybringsgreatlosstotheenterpriseitself,butalsotothemarketreputationwithatremendousimpact.Controlisanimportantfactortoensuretheauthenticityandreliabilityofaccountinginformation.Inordertoensurethequalityofaccountinginformationistrueandreliable,wemustensurethattheimprovementoftheinternalcontrolsystem.Thispaperisbasedontheexistingdomesticandoverseasresearch,summarizestherelatedcontentsoftheinternalcontrolandthequalityofaccountinginformation,anddrawrelevantconclusions.Finally,inordertoimprovethequalityofaccountinginformationasthegoal,putforwardthesolutionfromtheperspectiveofinternalcontrol,improvetheinternalcontrolofthecompany,toprovideareferenceforthepathtoimprovethequalityofaccountinginformation.Keywords:Internalcontrol;Accountinginformation;Accountinginformationquality目录摘要......................................................................................................................................IAbstract..................................................................................................................................II1绪论...................................................................................................................................11.1研究背景..................................................................................................................11.2研究意义和目的......................................................................................................11.2.1研究目的.......................................................................................................11.2.2研究意义.......................................................................................................11.3国内外研究现状......................................................................................................21.3.1国外研究现状...............................................................................................21.3.2国内研究现状...............................................................................................21.4研究内容和研究方法..............................................................................................31.4.1研究内容.......................................................................................................31.4.2研究方法.......................................................................................................32内部控制与会计信息质量相关理论.................................................
