论企业内部控制制度与会计信息质量

On Corporate Internal Control System and Accounting Information Quality

现代企业需要一套科学规范的内部控制制度,用来规范管理行为。有效和规范的企业内部控制制度可以确保会计信息质量的提高,而会计信息的质量也能反映出企业内部控制制度的实施效果,进一步促使企业不断健全和完善内部控制制度。重点从内部控制制度的目标和要素与会计信息质量的关系方面,论述了企业内部控制制度对会计信息质量的影响。

Up - to - date enterprises must be equipped with a set of scientifically standardized internal control system with which to regulate its management. Effective standardized corporate internal control system can lead to the improvement of accounting information quality; the accounting information quality, in turn, can give expression to the enforcement effect, and it follows that internal control system will keep improving and be perfected. The paper expounds the effect of corporate internal control system on accounting information quality, centering on the relationship between the aim and elements of the system and the quality of accounting information.