刍议内部控制与财务会计信息质量

Internal Control and the Quality of Financial Information

企业建立并实施有效的内部控制,与其向社会提供高质量的财务会计信息息息相关,而这应该说是现代企业应履行的一种社会责任。然而,我国企业目前却普遍存在内部控制乏力的问题,致使其提供的财务会计信息质量不高。本文从分析内部控制与财务会计信息质量的关系入手,进而阐述了为提高企业财务会计信息质量而加强企业内部控制建设的几点理性思考。

The effective internal control of a corporation is closely linked to the financial information of high quality . It provides much for society . Besides , it should be considered as its social responsibility that a modern corporation should take . However , nowadays many corporations lack internal control so that the financial information it offers is of low quality. In the paper, the author analyses the relationship between internal control and the quality of financial information and also gives us some of his own thoughts about how to improve the quality of financial information and strengthen the internal control in a corporation .