内部控制与会计信息质量的关系研究+文献综述
关键词 内部控制； 会计信息质量； 会计信息失真； 控制环境
INTERNAL CONTROL AND TECHCONOLOGY QUALITY OF ACCOUNTING INFORMATION
ABSTRACT ： In recent years, with the United States Enron, the worldcom such a large number of well-know international companies led to sharp fall in share prices because of financial accounting scandal . Chinese enterprises, "this company", "Lam Tin shares", "CAO", and many other similar cases Exposure also frequently become the focus of attention, and people are increasingly concerned about the quality of accounting information. Those at home and abroad in the case of false accounting in the process of reflection, we found that the causes of this phenomenon are many reasons for, but the imperfections of the system of internal controls and operational failure is an important factor. the imperfect of the internal control systems led the accounting information can not accurately reflect the true economic activities of the business. Therefore, in order to guarantee the reliability of accounting information, prevent the distortion of accounting information , Should establish and implement an effective internal controls system.Improve the internal control system to ensure the quality of accounting information to improve their corporate governance structure and disclosure of information, to protect the legitimate rights and interests of investors and ensure the effective functioning of the capital market has a very important significance. In this paper, I start from the relationship between the internal control and the quality of accounting information , Analysis of the lack of the internal control and accounting information distortion caused by the problem, Finally, we discuss how to improve the quality of accounting information through the internal control.
KEY WORDS ： internal control; the quality of accounting information; the distortion of accounting information;control environment
目录
前言 1
一、 企业内部控制与会计信息质量概述 2
(一) 内部控制概述 2
(二) 会计信息质量概述 2
二、 内部控制与会计信息质量的关系 4
(一) 会计信息质量是内部控制是否完善的重要体现 4
(二) 完善内部控制是防止会计信息失真的有力保证 4
三、 我国企业内部控制质量与会计信息质量的现状及产生原因 6
（一）企业内部控制的现状 6
1、 企业管理层的内部控制意识薄弱 7
2、 内部控制制度不规范，相关制度执行不力 7
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