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近年以来,会计信息失真问题层出不穷,危害巨大、影响恶劣,并呈现出愈演愈烈的态势。由于国内市场经济的起步相对较晚,企业内控建设及发展并不完善,而会计信息失真就是内控缺失的主要表现,内控缺失则是导致会计信息失真的一个基本原因,加强企业内控迫在眉睫。下面从企业内控与会计信息失真的关系入手,探析提出内控视角下加强预防会计信息失真的措施,希望能为企业提高会计信息质量提供借鉴。
In recent years, the problem of accounting information distortion emerges one after another, with tremendous harm and bad influence, presenting an increasingly fierce situation. As the domestic market economy started relatively late, the construction and development of internal control of enterprises are not perfect. The distortion of accounting information is the main manifestation of the lack of internal control. The lack of internal control is one of the basic reasons for the distortion of accounting information. It is imperative to strengthen the internal control of enterprises. The following from the enterprise internal control and accounting information distortion of the relationship between starting to explore the proposed internal control perspective to prevent accounting information distortion measures, hoping to improve the quality of accounting information for enterprises to provide reference.