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进入二十一世纪以来,会计信息造假案此起彼伏,特别是美国安然事件的发生,人们对会计信息质量的质疑越来越大。造成这类事件的根源固然很多,但其共性因素却都是由于企业环境存在缺陷造成的。良好的企业环境能够促使企业建立良好的内部控制,反过来,良好的企业内部控制能够促进企业环境的改善。本文首先分析了企业环境对内部控制的影响,针对当前企业环境中存在的问题,提出了完善企业环境,建立高效的内部控制的对策。
Since the twenty-first century, accounting information fraud has come one after another, especially the occurrence of Enron in the United States. People are questioning the quality of accounting information more and more. Although there are many root causes of such incidents, the common factors are all caused by the flaws in the enterprise environment. A good business environment can encourage enterprises to establish good internal control, in turn, good corporate internal control can promote the improvement of business environment. This article first analyzes the influence of the enterprise environment on the internal control. In view of the existing problems in the enterprise environment, this article puts forward the countermeasures to improve the business environment and establish an efficient internal control.