内部控制对企业会计质量的影响及存在问题的研究

A Study on the Influence of Internal Control on Accounting Quality of Enterprises and the Existing Problems

会计信息是企业发展的重要组成部分,一个企业的经济情况关系到人民群众对该企业的信任度,因此要求企业的会计质量必须高标准,高要求。企业内部的控制对企业会计来说是至关重要的,直接关系到企业的自我维护以及自我管理,因此搞好企业的内部控制对企业的未来发展有着重要的作用。加强内部控制是提升企业会计质量的有效方法。本文就内部控制对企业会计质量的影响和问题进行研究,主要分为三个方面:首先,介绍了内部控制对企业会计质量的影响;随后,指出目前在企业中的内部控制存在的一些问题;最后,根据这些问题,提出一些解决的方法。

Accounting information is an important part of enterprise development.The economic situation of an enterprise is related to the people’s trust in the enterprise.Therefore,the enterprise’s accounting quality must be high standards and high requirements.Internal control of enterprises is essential to enterprise accounting,directly related to the self-maintenance and self-management of enterprises.Therefore,the internal control of enterprises plays an important role in the future development of enterprises,and can improve the audit quality of accounting.Strengthening Internal Control is an Effective Way to Improve Enterprise ’s Accounting Quality.This paper is divided into three aspects.Firstly,it introduces the influence of internal control on accounting quality of enterprise,and then points out some problems existing in the internal control of enterprises.At the same time,it analyzes the internal control’s influence on enterprise’s accounting quality,Finally,according to these problems,put forward some solutions.