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上市公司财务报告质量与企业的内部控制的关系十分密切,企业内部控制是否完善,关系着上市公司财务报告质量的高低,目前我国企业内部控制管理体系正处于建设阶段,要提高财务报告质量,加强财务管理,企业必须建立严格的内部控制体系,笔者将在文中分析我国上市公司财务报告质量与内部控制的现状,分析了上市公司财务报告质量与企业内部控制的密切关系。
The relationship between the financial reporting quality of listed companies and the internal control of the enterprise is very close. Whether the internal control of the enterprise is perfect or not depends on the quality of the financial reports of listed companies. At present, the internal control management system of our country is in the construction stage. To improve the quality of the financial reports, Financial management, enterprises must establish a strict internal control system. The author will analyze the status quo of financial reporting quality and internal control of listed companies in China, and analyze the close relationship between financial reporting quality and internal control of listed companies.