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内部控制是现代企业管理中的重要组成部分。随着经济的不断发展,会计信息经济后果性更为突出,完善的内部控制是消除虚假会计信息的基础。因此能否建立有效的内部控制机制是提高会计信息质量的关键。本文首先分别阐述了内部控制和会计信息质量各自的概念和发展,明确内部控制对保证会计信息准确安全的作用,进而通过分析二者之间的相互联系、相互影响提出基于内部控制提高会计信息质量的方法。
Internal control is an important part of modern business management. With the constant development of economy, the economic consequence of accounting information becomes more prominent. The perfect internal control is the basis of eliminating false accounting information. Therefore, whether to establish an effective internal control mechanism is the key to improve the quality of accounting information. This paper first separately elaborates the concept and development of internal control and accounting information quality respectively, clarifies the function of internal control to ensure the accuracy and safety of accounting information, and then analyzes the relationship between them and influences each other to improve the quality of accounting information based on internal control Methods.