会计控制质量特项征问题研究.doc 3.docx

会计控制质量特征问题研究摘要：市场经济条件下的单位内部控制制度涉及的范围广、政策和专业性都很强，是一个既复杂而又科学的系统。 单位为了保护资产，确保相关法律和规章规章制度的贯彻执行，提高经营管理效率同时降低风从而实现单位经营管理目标，必须加强内部会计控制建设。现在，很多国内外公司会计信息舞弊现象屡见不鲜，这样的公司不仅给自身带来极大的损失，同时也使得社会公众对市场失去了信心。投资者进行投资决策的依据就是会计信息，会计信息也是企业财富分配的依据，而其的可靠真实性直接影响着经济运行的效率和公平。有很多因素会导致会计信息错误，其最根本的是企业内部控制的不完善和薄弱。本文分析了会计信息质量与内部控制的关系，论证了企业可以通过加强内部控制建设以提高会计信息质量。本文结合我国我国内部控制质量与会计信息质量现状讨论了如何改善中小企业会计信息质量的措施，并给出建议。关键词：会计信息质量 内部控制 关系Abstract：Internal control system under the conditions of market economy involves a wide range of policy and professionalism are strong, is a complex and scientific systems. Units in order to protect assets and ensure the implementation of relevant laws and regulations regulations , improve management efficiency while reducing unit operating wind in order to achieve management objectives , we must strengthen the construction of internal accounting controls . Now, many domestic and foreign companies accounting information fraud are common occurrences , such a company is not only to bring their own great loss , but also makes the public lost confidence in the market . Investors to make investment decisions based on accounting information is , accounting information is also the basis for allocation of corporate wealth , and its authenticity and reliable operation directly affects economic efficiency and fairness . There are many factors that can lead to errors in accounting information , the most fundamental is imperfect and internal control weaknesses . This paper analyzes the relationship between the quality of accounting information and internal control, the companies can demonstrate by strengthening internal control in order to improve the quality of accounting information . In this paper, the quality of our internal control measures discussed how to improve the quality of accounting information and status of SMEs accounting information quality , and gives recommendations.Keywords：Quality of Accounting Information Internal Control Relationship 目录1.绪论31.1研究背景与意义31.2文献述评42.内部