论我国企业内部控制与会计信息质量

On the Internal Control of Chinese Enterprise and the Quality of Accounting Information

企业内部控制与会计信息质量存在着密切的联系,两者是相辅相承、互为制约的,探究企业加强内部控制、提高会计信息质量的有效途径,成为企业的当务之急。文章以系统分析我国企业内部控制与会计信息质量关系为基础,针对两者的现状及其存在的问题进行分析,最后从加强企业内部控制、提高会计信息质量的角度提出了若干政策建议。

There is a close relationship between the internal control of Chinese enterprise and accounting information quality, which are integrated with each other in a dialectical manner. Therefore, it is a pressing task to find the effective way to strengthen the internal control and improve the quality of accounting information. This paper, based on the systematic analysis of the relationship between China＇ s enterprise internal control and accounting in- formation quality, analyzes the current situation and existing problems, and then puts forward some suggestions for policy - making from the perspective of strengthening the internal control and improving the quality of accounting information.