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近年来,有关会计失真问题愈演愈烈,因此,如何控制会计信息问题已经成为了会计界的热点问题。在这项问题的研究中,许多学者从会计人员的道德方面着手研究,而笔者认为这并未触及到会计信息失真问题的根源。在本文中,笔者认为内部控制环境是企业运行的基础,只有改进企业内部的控制环境,才能改善企业的内部控制运行机制,从而保证会计信息失真问题的解决。本篇文章,笔者将以内部控制环境的视角主要分析内部控制环境要素对于会计信息失真问题的影响,并结合实例分析提出预防和解决会计信息失真问题的具体方法。
In recent years, the problem of accounting distortion becomes more and more serious. Therefore, how to control accounting information has become a hot issue in accounting field. In the study of this issue, many scholars study the ethical aspects of accountants, but I think this does not touch on the root causes of accounting information distortion. In this paper, I believe that the internal control environment is the basis for the operation of enterprises, only to improve the control environment within the enterprise, can improve the internal control mechanism of operation, thus ensuring the accounting information distortion problem. In this article, I will mainly analyze the influence of internal control environment elements on accounting information distortion from the perspective of internal control environment, and put forward specific methods to prevent and solve the problem of accounting information distortion with examples.