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会计的一个重要组成部分就是会计信息,不管是对企业内部使用着还是外部使用者而言会计信息都起着重要的作用,会计信息质量的高低直接影响着内外部信息使用者所做的决策,为了使信息的使用者能够做出科学合理的决策必须要提高会计信息的质量,但事实上我国会计信息失真的现象十分严重。如何改变这种现状各位专家学者都有相关的研究。本文通过分析内部控制和会计信息质量两者之间的关系,发现有效完善的内部控制制度能够提高会计信息的质量两者之间存在这正相关的关系,因此为了保证会计信息的质量必须建立完善的内部控制制度。
An important part of accounting is accounting information, accounting information plays an important role both for internal use and external users. The quality of accounting information directly affects the decisions made by internal and external information users, In order to enable users of information to make scientific and rational decisions must improve the quality of accounting information, but in fact the phenomenon of distortion of accounting information in our country is very serious. How to change the status quo Experts and scholars have related research. Through analyzing the relationship between internal control and accounting information quality, this paper finds that the effective and perfect internal control system can improve the quality of accounting information, which is related to each other. Therefore, in order to ensure the quality of accounting information, we must establish and perfect The internal control system.