基于内部控制视角下的企业会计信息失真治理研究

Research on the Management of Enterprise Accounting Information Distortion Based on the Perspective of Internal Control

通过分析内部控制与会计信息的关系,指出加强内部控制将有助于会计信息质量提高。同时,在分析会计信息失真内涵的基础上,研究了信息失真的原因及其手段,提出了基于内部控制视角下治理企业会计信息失真的策略,如优化企业治理结构、构建科学化的激励制度以及建立健全的会计内控制度等。

By analyzing the relationship between internal control and accounting information, this paper points out that strengthening internal control will be helpful to improve the quality of accounting information. At the same time, based on the analysis of the connotation of accounting information distortion, it studies the causes of information distortion and the means, and puts forward the management strategy in the perspective of internal control, such as the optimization of corporate governance structure, the establishment of scientific incentive system and internal accounting system etc..