内部控制对会计信息质量的影响

The Influence of Internal Control on the Quality of Accounting Information

内部控制是企业正常发展的一种管理活动,能够从各方面影响企业会计信息质量。就目前状况来看,中国企业内部控制制度不够完善,管理人员的执行力偏低,并由此出现了很多会计信息失真案件,会计舞弊事件更是频频发生,对我们国家的经济发展造成了很大的影响,所以,国家应该着重研究内部控制和会计信息质量两者的相互关系,使国家经济能够稳定有效的发展。

Internal control was a kind of management activity for the normal development of enterprises, which affected the quality of accounting information from all aspects. As far as the current situation was concerned, the internal control system of Chinese enterprises was not perfect enough, and the executive power of managers was on the low side. As a result, there are many cases of accounting information distortion. Accounting fraud happens frequently, which had a great impact on the economic development of our country. Therefore, the state should focus on the relationship between internal control and accounting information quality, so that the national economy developed steadily and effectively.