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随着社会不断发展,经济不断进步,会计信息的质量逐渐成为人们投资关注的重点。会计信息在一定程度上反映了企业的经济发展状况,是投资者和企业决策者参考的重要技术指标。现如今我国会计信息质量失真,是一个既定的事实。在一定程度上,企业的内部控制可以对会计信息产生影响。文章从对企业内部控制这一方面进行讨论,进一步分析其对会计信息质量的影响。
With the continuous development of society and continuous improvement of economy, the quality of accounting information has gradually become the focus of investment. Accounting information to some extent reflects the economic development of enterprises, investors and business decision makers for reference important technical indicators. It is an established fact that the quality of accounting information in our country is distorted nowadays. To a certain extent, the internal control of an enterprise can have an impact on the accounting information. The article discusses the internal control of the enterprise in this aspect and further analyzes its impact on the quality of accounting information.