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实践证明,一个良好运行的企业不仅要有良好的发展前景及经营业绩,还必须要有一套合理运行的内部控制系统和一套真实完整的财务信息。一家企业的内部控制制度的好坏及其所提供的会计信息质量高低不仅对企业的发展有着关键的作用,而且对企业外部信息使用者、企业外部投资者、企业外部监管者都有着非常重大的作用。纵观经济发展史,我们可以发现,那些能够发展长远的企业都是有着一套合理规范的运行制度,尤其是其内部控制制度及其会计信息系统。因此,本文拟对企业内部控制及其会计信息质量展开研究,并得出自己的一些看法。
Practice has proved that a well-run business not only has good prospects for development and business performance, but also must have a well-functioning internal control system and a set of true and complete financial information. The quality of an enterprise’s internal control system and the quality of the accounting information it provides not only play a key role in the development of an enterprise, but also have a very significant impact on the external information users, outside investors and outside corporate regulators effect. Looking at the history of economic development, we can find that those enterprises that can develop in the long run have a set of sound and standard operating systems, especially their internal control systems and their accounting information systems. Therefore, this article intends to study the internal control of enterprises and the quality of accounting information, and come to some of my own views.