内部控制有效性对会计信息质量的影响研究摘 要由于我国企业现行经济快速发展，管理机制逐步完善，企业内部控制的有效性正逐渐成为影响会计信息质量的关键因素。但是，内部控制现在仍然存在各种各样的问题，比如内部职员判断产生偏差，马虎大意，或是彼此之间相互勾结等，从而使得我国企业的会计信息质量水平有所降低。有效的内部控制能够使企业运行平稳高效，并实现其经营目标，进而保障会计信息质量的真实、完整。因此，增强内部控制的有效性，提高会计信息质量事在必行。本文基于内部控制有效性对会计信息质量的影响进行研究，运用规范研究法和文献研究法，研究了内部控制有效性的作用，以及对企业会计信息质量的影响，通过分析内部控制环境、风险评估、控制活动、信息与沟通、内部监督这五个方面，指出内部控制的现状以及现存的不足之处，再就内部控制这五个方面，相应地提出解决对策，最后得出结论，即增强内部控制的有效性，能够提升企业的会计信息质量。关键词：内部控制；会计信息质量；经营目标PAGE \* MERGEFORMATII Research on the Influence of Internal Control Effectiveness on Accounting Information QualityAbstractDue to the rapid development of the current economy and the gradual improvement of the management mechanism, the effectiveness of internal control is gradually becoming a key factor affecting the quality of accounting information. However, there are still a variety of internal control problems, such as internal staff judgment bias, sloppy, or mutual collusion, so that the quality of accounting information of our country's enterprises has been reduced. Effective internal control can make enterprises run smoothly and efficiently, and achieve their business objectives, thus ensuring the authenticity and integrity of the quality of accounting information. Therefore, it is imperative to enhance the effectiveness of internal control and improve the quality of accounting information. Based on the study of the influence of internal control effectiveness on the quality of accounting info...
