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内部控制质量与会计信息质量之间存在着十分密切的关系,随着资本市场的不断发展和完善,学术界越来越重视内部控制指引对会计信息质量的影响研究。2006年颁布的新的《企业会计准则》、2008年6月28日财政部、证监会、审计署、银监会、保监会等部门联合发布的《企业内部控制基本规范》、2010年4月26日五大部委联合发布了《企业内部控制配套指引》。这些规范为建立健全内部控制建设提供了很大的指导作用。会计信息质量直接会影响到信息使用者的决策。现阶段,会计信息质量问题已经成为国内外会计界令人堪忧的问题。其实会计信息质量很大程度上受控于内部控制制度的有效性和完善性。
There is a very close relationship between the quality of internal control and the quality of accounting information. With the continuous development and improvement of capital markets, more and more scholars pay attention to the research on the impact of internal control guidelines on the quality of accounting information. New Accounting Standard for Business Enterprises promulgated in 2006, “Basic Rules for Enterprise Internal Control” promulgated jointly by the Ministry of Finance, the CSRC, the CSRC, the CBRC, the CIRC and other departments on June 28, 2008, the top five Ministries and commissions jointly issued the “Guide for Supporting Enterprise Internal Control.” These norms provide a great guiding role in establishing and perfecting the construction of internal control. Accounting information quality will directly affect the information user’s decision-making. At this stage, the quality of accounting information has become a worrying problem in accounting circles at home and abroad. In fact, the quality of accounting information is largely controlled by the effectiveness and perfection of the internal control system.