| 试论内部会计控制与会计信息质量 |
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| 引用本文： | 陈丽琴.试论内部会计控制与会计信息质量[J].十堰职业技术学院学报,2010,23(4):36-38. |
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| 作者姓名： | 陈丽琴 |
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| 作者单位： | 十堰职业技术学院,经济贸易系,湖北,十堰,442000 |
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| 摘 要： | 会计信息是内部会计控制的基本组成部分,是联结内部会计控制各要素的纽带,内部会计控制目标的实现客观上要求高质量的会计信息,而内部会计控制的主要目标之一就是提高会计信息质量。因此,从内部会计控制要素入手,提高会计信息质量是现实的,也是可行的选择。文章从改善内部会计控制环境、加强内部会计风险评估等五个方面论述了如何提高会计信息质量。
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| 关 键 词： | 会计信息 内部会计控制 内险评估 |
Research on Internal Accounting Control and Quality of Accounting Information |
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| CHEN Li-qin.Research on Internal Accounting Control and Quality of Accounting Information[J].Journal of Shiyan Technical Institute,2010,23(4):36-38. |
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| Authors: | CHEN Li-qin |
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| Institution: | CHEN Li-qin(Dept.of Economics ＆Trade,Shiyan Technical Institute,Shiyan 442000,China) |
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| Abstract: | Accounting information is an essential component of internal accounting control as well as the bridge connecting with other elements of internal accounting control,Achieving the objectives of internal accounting control requires high quality accounting information,and the main objective of internal accounting control is to improve the quality of accounting information.Therefore,to improve the quality of accounting information starting from the elements of internal accounting control is a realistic and viable option.This paper analyzes the measures to improve the quality of accounting information from five aspects,such as improving the environment of internal accounting control and strengthening risk assessment to internal accounting etc. |
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| Keywords: | accounting information internal control internal accounting control |
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