论优化企业内部控制环境提高会计信息质量.docVIP

论优化企业内部控制环境提高会计信息质量 摘要 健全、完善的企业内部控制环境，是保证、提高会计信息质量的坚实基础和关键所在。内部控制环境的优化在很大程度上决定了会计信息的质量，对于防范会计信息失真具有重要意义。我国目前会计信息失真严重，与我国企业内部控制环境不佳有关。为了提高会计信息质量，减少会计信息失真，应当优化内部控制环境。文章从分析我国会计信息质量现状以及内部控制环境对会计信息质量的影响出发，阐述了优化内部控制环境对于提高会计信息质量的重要性，并在此基础提出了完善公司治理结构、强化内部控制理念等措施来优化企业内部控制环境从而提高会计信息质量。 关键词：内部控制环境；会计信息质量；公司治理结构 IMPROVING THE QUALITY IN ACCOUNTING INFORMATION BY IMPROVING AND PERFECTING THE ENVIRONMENT OF INSIDE CONTROL. ABSTRACT A sound and perfect environment of inside control is the key and solid base of assuring us of improving the quality in accounting information .The improvement of inside control determines the accounting information to a great extent and it is of great importance for keeping accounting information against distortion. The serious distortion of accounting information at present in our country has something to do with the incapable environment of inside control of our enterprise. In order to improve the quality in accounting information and reduce distortion, a good environment of inside control should de established. This paper analyzes the present situation of quality of accounting information in our country and environment of inside control influence for accounting information, elaborates the importance of strengthening the environment of inside control for improving the quality in accounting information an hereon puts forward the perfect company governs the structure, strengthening internal control idea and so on for improving the quality in accounting information by improving and perfecting the environment of inside control. Key words: environment of inside control; quality in accounting information; the administer structure of company 目 录 第１1 1.1 引言……………………………………………………………………………………1 1.2 我国企业会计信息质量的现状………………………………………………………1 第２3 2.1 内部控制环境是各控制因素的基础…………………………………………………3 2.2 内控环境是影响会计信息的首要因素-………………………………………………3 第３4 3.1 我国公司治理结构存在的问题………………………………………………………4 3.1.1 股权结构不合理………………………………………………………………4 3.1.2 内部人控制问题严重…………………………………………………………4 3.1.3 监督制约机制形同虚设………