會(huì)計(jì)內(nèi)部控制與會(huì)計(jì)信息質(zhì)量-展示頁
2025-08-08 00:15本頁面
【正文】 息質(zhì)量。加強(qiáng)內(nèi)部控制環(huán)境建設(shè)，才能使內(nèi)部控制得以順利進(jìn)行。如何治理會(huì)計(jì)信息失真，提高會(huì)計(jì)信息質(zhì)量己是一個(gè)刻不容緩的問題。武漢學(xué)院學(xué)生畢業(yè)論文 題 目： 會(huì)計(jì)內(nèi)部控制與會(huì)計(jì)信息質(zhì)量 指導(dǎo)教師： XXXX 職稱： 學(xué)生姓名： 學(xué)號(hào)： 專業(yè)班級(jí)： XXXX 年級(jí)： 二〇 X X年X月X X日 會(huì)計(jì)內(nèi)部控制與會(huì)計(jì)信息質(zhì)量摘 要會(huì)計(jì)信息具有協(xié)調(diào)利益分配的功能，是利益分配、財(cái)富轉(zhuǎn)移的信息基礎(chǔ)，因而會(huì)計(jì)信息失真必然導(dǎo)致利益分配結(jié)果的不公平，破壞社會(huì)市場機(jī)制，損害投資者的利益和對資本市場的信心。但是當(dāng)前國內(nèi)外普遍存在會(huì)計(jì)信息失真的情況，會(huì)計(jì)信息質(zhì)量狀況堪憂。內(nèi)部控制環(huán)境是指對建立、加強(qiáng)或削弱特定控制政策、程序及其效率產(chǎn)生影響的各種因素，是內(nèi)部控制的前提和基礎(chǔ)。會(huì)計(jì)信息系統(tǒng)置身于內(nèi)部控制框架下，必然要受到內(nèi)部控制和內(nèi)部控制環(huán)境的影響。內(nèi)部控制環(huán)境的缺陷導(dǎo)致內(nèi)部控制失效是當(dāng)前會(huì)計(jì)信息普遍失真的一個(gè)重要原因。然而，目前我國理論界在討論會(huì)計(jì)信息失真問題時(shí)，大多強(qiáng)調(diào)制度的建設(shè)，強(qiáng)調(diào)會(huì)計(jì)人員道德的缺失，卻在一定程度上忽視內(nèi)部控制環(huán)境的作用，沒有將內(nèi)部控制環(huán)境的缺陷與會(huì)計(jì)信息質(zhì)量聯(lián)系起來?！娟P(guān)鍵詞】內(nèi)部控制環(huán)境 會(huì)計(jì)信息質(zhì)量 AbstractAccounting information has a coordinated interest distribution function, is profit distribution, and wealth of information, and the distortion of accounting information will inevitably lead to the distribution of interests of injustice, disrupt the market mechanism, damage the interests of investors and to the capital market confidence. But the current domestic and foreign widespread accounting information distortion, the accounting information quality situation grim. How to control the distortion of accounting information, improving accounting information quality has is a urgent question.Internal control environment is to establish and strengthen to weaken or specific control policies, programs and the efficiency of all kinds of factors influence, is the premise and foundation of internal control. To strengthen internal control environment construction, can cause the internal control smoothly. Accounting information system place oneself in the internal control framework, is necessarily affected by the internal control and internal control environment influence. Perfect the internal control environment, the effective operation of the internal control system, and can effectively improve the quality of accounting information. Internal control environment of internal control failure is imperfection of current accounting information distortion of the mon one important reason. Through the analysis of the current accounting information quality is low condition, can find information distortion situation more serious enterprise widespread failure management structure, enterprise culture idea of missing or misleading, personnel quality especially the quality of the managers such as bad internal control environment problems and defects in the internal control environment the problem has bee a realistic problem cannot be ignored.However, China39。s internal control environment to analyze the causes of false information, hope to find some feasible methods to internal control environment, improve the efficiency of internal control, in order to improve the quality of accounting information.Keywords: internal control environment Accounting information quality 目 錄摘要 1Abstract
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