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会计信息管理是企业管理中的一项重要内容,会计信息管理的好坏将直接影响公众对企业的评价。企业要实现转型,关键是提升会计信息质量。然而,我国大多数企业自身处在社会发展的转型时期,在会计信息质量的控制上缺少科学、有效的控制方法,特别是内部控制方法,因而发展缓慢。本文将从内部控制的定义为出发点,探讨了内部控制与会计信息质量的关系,研究了内部控制对会计信息质量的作用,提出了企业内部实现会计信息质量控制的策略,旨在为提高企业内部会计质量,促进企业健康、稳步发展提供建设性意见。
Accounting information management is an important part of business management, the quality of accounting information management will directly affect the public’s evaluation of the enterprise. Enterprises to achieve the transformation, the key is to enhance the quality of accounting information. However, most of the enterprises in our country are in a period of social transformation and lack of scientific and effective control methods, especially the internal control methods, in the control of the quality of accounting information. This article will be from the definition of internal control as a starting point to explore the relationship between internal control and the quality of accounting information to study the effect of internal control on the quality of accounting information and put forward strategies for the quality control of accounting information within the enterprise designed to improve the internal Accounting quality, promote the healthy and steady development of enterprises to provide constructive suggestions.