| 我国内部控制现状及其与会计信息质量 |
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| 引用本文： | 刘安兵,瞿永红,张戈.我国内部控制现状及其与会计信息质量[J].现代会计与审计,2006,2(3):29-34. |
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| 作者姓名： | 刘安兵 瞿永红 张戈 |
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| 作者单位： | [1]湖北经济学院会计学院,430200 [2]武汉大学财务部,430072 |
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| 摘 要： | 在我国，会计信息失真的原因固然很多，但在众多的原因当中，内部控制制度的不完善以及运行失效是最主要的原因。本文分析了内部控制与会计信息质量的关系，并得出结论：为了提高会计信息质量必须从完善内部控制制度入手。
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| 关 键 词： | 控制 会计 信息 |
The Situation of Internal Control and the Interaction between Internal Control and the Quality of Accounting Information |
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| Anbing Liu.The Situation of Internal Control and the Interaction between Internal Control and the Quality of Accounting Information[J].Journal of Modern Accounting and Auditing,2006,2(3):29-34. |
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| Authors: | Anbing Liu |
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| Abstract: | There are many factors to distort accounting information, but in all these causes, the imperfect and ineffective internal control is vital. This paper analyzes the relationship between the internal control and accounting information. At last this paper make a conclusion that to enhance the quality of the accounting information, first of all, we must pay much attention to internal control. |
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| Keywords: | intemal control accountin information qualitv |
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