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随着我国会计行业的不断发展,会计工作中也出现了越来越多的问题。在对待会计信息失真这一关键问题的态度上,不同的专家学者有着不同的见解。一些学者认为,行业制度以及从业人员自身素质的高低决定了会计信息的真实程度,但是却忽略了行业内部控制所造成的影响。文章主要关注了内部控制的环境问题,从此为突破口,对内部控制如何影响会计信息质量的问题进行了探讨,深入挖掘了会计信息作假现状的内部根源,提出了有效的整改措施,力求建立一个高效、高质量的会计信息发布流通体系。
With the continuous development of China’s accounting profession, more and more problems have appeared in the accounting work. Different experts and scholars have different opinions on the attitude towards the key issue of accounting information distortion. Some scholars believe that the industry system as well as the quality of employees themselves determine the true extent of accounting information, but ignore the impact of the industry’s internal control. The article mainly focuses on the environmental problems of internal control and explores how internal control affects the quality of accounting information. It explores the internal causes of accounting information fraud and puts forward effective rectification measures to establish an efficient , High-quality accounting information release circulation system.