内部控制环境对会计信息质量的影响及应对措施

Impact of internal control environment on the quality of accounting information and countermeasures

内部控制环境与会计信息质量具有密切关系,不仅能够为企业的管理者提供重要的信息,也能够为企业制定财务危机决策提供可靠的依据。当前,我国企业内部控制视角下会计信息质量不容乐观,导致企业内部出现会计信息失真、财务报告差错等问题。为此,要厘清会计信息质量与内部控制的关系、通过创建良好的内部控制环境、建立内外部财会协同监管机制、提高财会人员主动学习能力等措施提高企业的会计信息质量,进而提高企业竞争力。

The internal control environment is closely related to the quality of accounting information,which can not only provide important information for the managers of enterprises,but also provide a reliable basis for the formulation of financial crisis decisions of enterprises.However,the quality of accounting information from the perspective of internal control of Chinese enterprises is not very optimistic,leading to the distortion of accounting information and errors in financial reporting problems within enterprises.To this end,it is necessary to clarify the relationship between the quality of accounting information and internal control,to create a good internal control environment,through the establishment of internal and external accounting collaborative supervision mechanism,improve the active learning ability of accounting personnel and other measures to improve the quality of enterprise accounting information,and then improve the competitiveness of enterprises.