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近年来,会计信息质量问题多发,这与内部控制的有效性息息相关。基于企业内部控制高度有效地执行,会计信息披露对于投资者来说才会更有参考价值,同时这也是企业会计准则和内部控制规范的要求。本文首先介绍了我国上市公司信息披露的存在的问题,进而分析原因,重点介绍了企业会计信息披露和内部控制的关系。最后,提出自己的建议,阐述企业将如何通过提高内部控制质量来保障信息披露的可靠性。
In recent years, the quality of accounting information has multiple problems, which is closely related to the effectiveness of internal control. Based on the highly effective implementation of internal control of enterprises, the disclosure of accounting information will be more valuable for investors, and this is also the requirement of the accounting standards and internal control standards of enterprises. This article firstly introduces the existing problems of the information disclosure of the listed companies in our country, then analyzes the reasons and focuses on the relationship between the disclosure of corporate accounting information and the internal control. Finally, I put forward my own suggestion on how the enterprise will protect the reliability of information disclosure by improving the quality of internal control.