試論內部控制對會(huì )計信息質(zhì)量的影響

畢業(yè)論文

試論內部控制對會(huì )計信息質(zhì)量的影響
 
摘要：企業(yè)的重要任務(wù)之1是向會(huì )計信息使用者提供真實(shí)有效的會(huì )計信息，以便會(huì )計信息使用者根據信息做出有效的決策。內部控制制度是企業(yè)管理當局為了提高經(jīng)營(yíng)效益和效果，使企業(yè)業(yè)務(wù)活動(dòng)遵循既定的法規以及保證會(huì )計信息質(zhì)量而建立的控制政策和程序。健全的內部控制制度是提高會(huì )計信息質(zhì)量的有力保證。本文首先通過(guò)對國外的內部控制的理論從“兩點(diǎn)論”到“8點(diǎn)論”研究、以及我國借鑒國外的理論基礎,對我國的內部控制進(jìn)行了1系列的理論研究；其次分析了我國企業(yè)內部控制對會(huì )計信息的過(guò)濾作用，并重點(diǎn)的分析內部控制的5大要素對會(huì )計信息質(zhì)量的影響，得出了要提高會(huì )計信息質(zhì)量，必須從健全和完善企業(yè)的內部控制制度角度下手；再次分別列出了我國在現代經(jīng)濟條件下，企業(yè)內部控制制度的1些主要缺陷及其主要原因，并針對企業(yè)內部控制的這些不完整的現象提出了與其相對應的措施，特別是在企業(yè)的治理結構以及內部經(jīng)理人的選擇環(huán)節和內部審計環(huán)節上進(jìn)行了詳細的分析，以保證內部控制制度的健全；最后得出了在現代的經(jīng)濟活動(dòng)中，企業(yè)要提高會(huì )計信息的質(zhì)量，使得企業(yè)所提供的資料對外部的信息使用者更有可信度，有效地遏制虛假會(huì )計信息的產(chǎn)生，就必須建立1個(gè)科學(xué)的、健全的、有效實(shí)施的內部控制制度對企業(yè)進(jìn)行管理。

關(guān)鍵字：內部控制  會(huì )計信息質(zhì)量 控制環(huán)境 影響

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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