内部控制理论变迁与上市公司会计信息质量研究.pdf

(), 2008, 11( 1) : 52- 57 Journal of Fuj ian Agriculture and Forestry U n i ersity ( Ph ilosophy and Social Sciences) 内部控制理论变迁与上市公司会计信息质量研究 杨 朝 晖 (, 350002) [ ] 内部控制制度与会计信息质量关系密切联系, 确保财务报告信息的可靠性是内部控制制度的 要目标本文首 先从国内外内部控制理论的变迁入手, 就内部控制和会计信息质量的关系进行分析, 提出了内部控制对会计信息质量起着 决定性的作用, 其次对我国上市公司会计信息质量现状与内部控制存在的问题进行分析, 指出了应借鉴 ERM 报告的主要 内容, 阐述构建我国上市公司内部控制的思路 [ ] 内部控制; 上市公司; 会计信息质量 [ ] F275. 2 [ ] A [ ] 167 1-6922( 2008) 01-0052-06 In ternal con trol theo ry developm ent and accounting inform ation quality in listed com pan ies YANG Zhao-hu i ( F inance Section, F uj ian Ag ricu lture andForestry Un iv ers ity, F uzhou, F uj ian 350002, Ch ina ) A bstrac t: The internal control sy stem has close relationsh ip w ith accounting in form ation, and it is an mi portan t target of the internal control system to ensure the reliab ility of the financial accoun ting report. Th is paper starts w ith change of theories on internal control at hom e and abroad, then analyses the relationsh ip betw een internal con trol and quality of accounting inform ation, and put forw ard the point that in ternal control is crucial for the quality of accounting information. Then the author analy ses the current situation of quality of accounting in form ation, and the prob lem s in internal control in Ch inese listed companies, and suggests that we shou ld re- fer to the m ain points on internal control in report of ERM, and at last illustrates the ideas about constructing the internal control in Ch inese listed compan ies. K ey w ord s: in ternal control sy stem; listed com pany; accounting information quality , , (MCIW orldcom ) ( SANYO) , , , ; , , , , , , , ERM , 1. 20, , , , ,