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随着我国市场经济的进一步发展,企业竞争也越来越激烈,近年来,企业内部控制已经被社会各界广泛关注,企业内部控制制度已经成为企业最重要的管理制度之一。加强和完善企业内部控制制度是提高会计信息质量的最有效途径,也是增强企业的竞争能力和可持续健康发展能力的保障。另外,企业会计信息质量不高也会影响企业管理层的决策,降低企业的诚信度,给企业的进一步发展带来障碍。所以,健全企业内部控制制度建设,提高企业财会信息质量对企业的发展具有重要的现实意义。
With the further development of the market economy in our country, the competition among enterprises is getting fiercer and fiercer. In recent years, the internal control of enterprises has drawn extensive attention from all walks of life. The internal control system of enterprises has become one of the most important management systems of enterprises. Strengthening and perfecting the internal control system of enterprises is the most effective way to improve the quality of accounting information, as well as guaranteeing the competitiveness of enterprises and the ability of sustainable and healthy development. In addition, the poor quality of accounting information of enterprises also affects the decision-making of enterprise management, reduces the integrity of enterprises, and brings obstacles to the further development of enterprises. Therefore, it is of great practical significance to improve the construction of enterprise internal control system and improve the quality of enterprise accounting information to the development of enterprises.