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试论内部控制对会计信息质量的影响
毕业论文
试论内部控制对会计信息质量的影响
摘要：企业的重要任务之1是向会计信息使用者提供真实有效的会计信息，以便会计信息使用者根据信息做出有效的决策。内部控制制度是企业管理当局为了提高经营效益和效果，使企业业务活动遵循既定的法规以及保证会计信息质量而建立的控制政策和程序。健全的内部控制制度是提高会计信息质量的有力保证。本文首先通过对国外的内部控制的理论从“两点论”到“8点论”研究、以及我国借鉴国外的理论基础,对我国的内部控制进行了1系列的理论研究；其次分析了我国企业内部控制对会计信息的过滤作用，并重点的分析内部控制的5大要素对会计信息质量的影响，得出了要提高会计信息质量，必须从健全和完善企业的内部控制制度角度下手；再次分别列出了我国在现代经济条件下，企业内部控制制度的1些主要缺陷及其主要原因，并针对企业内部控制的这些不完整的现象提出了与其相对应的措施，特别是在企业的治理结构以及内部经理人的选择环节和内部审计环节上进行了详细的分析，以保证内部控制制度的健全；最后得出了在现代的经济活动中，企业要提高会计信息的质量，使得企业所提供的资料对外部的信息使用者更有可信度，有效地遏制虚假会计信息的产生，就必须建立1个科学的、健全的、有效实施的内部控制制度对企业进行管理。
关键字：内部控制 会计信息质量 控制环境 影响
To Discuss the Influence of the Accounting Information Quality under the Internal Control
Abstract: One of enterprise’s important tasks provides the real and effective accounting information to the accounting information user, in order to make the effective decision based on the information. The internal control system is control policy and procedure, which the business management authority establishes to enhance the management benefit and the effect, follow enterprise’s law as well as ensure the quality of accounting information. Perfect internal control system, which improve the powerful guarantee of the quality of accounting information. This article fist conduct a series of fundamental research through the theory of internal control from the overseas which research from “two point theory” to “eight point theory” and fundamental theory which is consulted to others, next it analyses filtration function of accounting information to internal control in our country, and analyses with emphasis on five essential factors of internal control for the influence on the quality of accounting information. Consequently, it obtains that the enterprise improve the quality of accounting information which must start from perfecting the internal control of our enterprise; then, under current economic condition, this article will list respectively some important shortcomings and reasons of internal control in our enterprise. So it proposes the reasonable measures to these incomplete phenomenon of internal control, especially, it is carries on thorough analysis based on enterprises government structure、internal managers choice link and internal audit link of internal control, in order to ensure the perfection of internal control; Finally, enterprises must establish a scientific, perfect and effective internal control system to conduct the enterprise in the modern economic activity, which will improve the quality of accounting information, supply more persuasive power of information to exterior information users and enable to effectively restrain from the production of false accounting information.
Keywords: Internal control Accounting information quality Control environment Influence
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