辅修-学年论文-杜琳-内部控制环境要素对会计信息质量的影响研究.doc

会计学院本科学年论文 题目：内部控制对会计信息质量影响的研究 学 院 会计学院 专 业 会计学辅修 班 级 会计辅修五班 学 号 20130234313 姓 名 杜 琳 指导教师 滕晓东 山东财经大学会计学院制 二Ｏ一六 年 八 月 内部控制对会计信息质量影响的研究 摘 要 会计信息是维护资本市场稳定与效率的重要工具，具有外部性，在资本市场运行中具有重要的意义。但是会计信息产生于企业内部，会计信息质量在很大程度上取决于企业内部会计信息产生与传递过程。从投资者视角出发，内部控制与会计信息的目的都是满足投资者决策有用性的需求，而且内部控制报告目标正是为了满足投资者对决策信息的需求，内部控制的目的和目标与会计信息质量具有“相契合”的关系，那么内部控制应该具有提高会计信息可靠性和增强会计信息价值相关性的作用。本文从外部投资者的视角对内部控制的会计信息方面的经济后果进行研究，有助于增强我国会计信息质量，提升资本市场资源配置效率，同时，完善我国内部控制制度，推动我国资本市场相关制度的发展，为我国社会主义经济建设作出贡献。 关键词：会计信息；内部控制；信息质量特征；相关性；可靠性 Research on the impact of internal control on the Accounting Information Quality ABSTRACT Accounting information is an important tool to maintain the stability and efficiency of the capital market. It is of great significance in the operation of the capital market. But the accounting information is produced in the enterprise, and the quality of accounting information is largely determined by the process of the production and transfer of internal accounting information. From the point of view of investors, the internal control of accounting information and the objective is to meet the needs of investors decision usefulness, and report on internal control goal is to meet investor demand for decision-making information, with fit the internal control objectives and goals and the quality of accounting information, so the internal control should be to improve the function of accounting the reliability of the information and enhance the value relevance of accounting information. This paper focuses on the research of the accounting information of the internal control of the economic consequences from outside investors perspective, helps to enhance the quality of accounting information of our country, improve the efficiency of resource allocation, the capital market at the same time, perfecting the internal control system, promote the development of Chinas capital market system, make a contribution t