乐视公司内部控制对会计信息质量的影响研究.docVIP

乐视公司内部控制对会计信息质量的影响研究 PAGE 10 PAGE PAGE 13 摘要 内部控制跟会计信息质量两者的联系逐步成为各界关注的重心是大势所趋，况且现在我国经济处于蓬勃发展的阶段，内部控制对会计信息质量的影响研究对于目前局势来说很有必要。内部控制的有效设计及全面实施，能够加强企业运营高效性，减少会计信息错误或舞弊行为出现，为提高会计信息的质量提供了合理的保证机制。我们认为对乐视公司内部控制对会计信息质量的影响研究，不仅利于乐视公司本身健康的发展，而且以乐视公司为例以小见大，以此有利于促进我国经济市场健全长久的发展，让我国经济秩序稳健以及社会公众利益得到最大化体现。这对我国强化内部控制、提升会计信息质量、推动我国资本市场运营有一定的理论和实践意义。本文引用乐视公司的例子，最先从内部控制对会计信息质量的现状做出分析评价；其次，探寻乐视公司内部控制对会计信息质量影响现存的问题，解析其内部控制对会计信息质量影响的问题源头；最终，针对这些问题提出自己相应的对策，提出应通过建立健全公司治理结构、加强信息与沟通、加强内部控制监督、树立正确的扩张观念、加强风险评估建设和实施等方法措施来提高会计信息的质量。 关键词：内部控制；会计信息质量；影响 Abstract The relationship between internal control and the quality of accounting information has gradually become the focus of attention from all walks of life is the general trend, and now Chinas economy is in the stage of vigorous development, the impact of internal control on the quality of accounting information research for the current situation is very necessary. The effective design and comprehensive implementation of internal control can enhance the efficiency of enterprise operation, reduce the occurrence of accounting information errors or fraud, and provide a reasonable guarantee mechanism for improving the quality of accounting information. We think about Letv company studies the influence of the internal control of accounting information quality, the healthy development, not only conducive to Letv company itself and take Letv company view, in order to promote the development of market economy in our country and improve the long, let Chinas steady and economic order to maximize the social public interests. This has certain theoretical and practical significance for strengthening internal control, improving the quality of accounting information and promoting the operation of Chinas capital market. Citing Letv company as an example, this paper firstly analyzes and evaluates the status quo of accounting information quality from the perspective of internal control. Secondly, it explores the existing problems of the impact of Letv compan