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在企业或公司中,是否健全良好的内部控制事关一个企业的兴衰成败。健全良好的内部控制将会使企业的会计信息质量特别得高。同时,会计信息的披露也关乎整个社会的良好运行,也作为经济社会的基础。因此,我们有必要从企业内部控制出发,基于良好的会计信息质量,理清两者关系,完善公司的治理模式和内控体系,力图从根本上提高企业的会计信息质量。
Whether or not sound, good internal controls in a business or company matter to the success or failure of an enterprise. Sound internal control will make the accounting information of enterprises particularly high quality. At the same time, the disclosure of accounting information also relates to the good operation of the entire society as well as the basis for economic and social development. Therefore, it is necessary for us to start from the internal control of the enterprise, based on the good quality of accounting information, to clarify the relationship between the two, to perfect the corporate governance model and internal control system, and strive to fundamentally improve the quality of accounting information of enterprises.