1、 毕毕 业业 论论 文文 20082008 届届 论企业内部控制与会计信息质量 学生姓名 学 号 系 别 经济与管理系经济与管理系 专业班级 会计会计 04030403 指导教师 完成日期 20082008 年年 4 4 月月 I 论企业内部控制与会计信息质量 摘摘 要要 近年来，随着美国的安然、世通等一大批著名国际大公司因为财务会计丑闻导致股价 暴跌后，我国企业“银广厦” 、 “蓝田股份” 、 “中航油”等众多类似案件也频频被曝光，成 为人们关注的焦点，人们也越来越关注会计信息的质量问题。在对国内外这些会计造假案 的反思过程中， 我们发现造成这一现象的原因是多方面的,但内部控制制度的不完善和
2、运行 失效是一个重要因素，内部控制制度的不完善导致了会计信息不能如实反映经济业务活动 的本来面目。因此，要保证会计信息的可靠性，防止会计信息失真，应建立和实施健全有 效的内部控制制度。完善企业内部控制制度，保证会计信息的质量对于完善公司治理结构 和信息披露，保护投资者的合法权益，保证资本市场的有效运行有着非常重要的意义。本 文从内部控制与会计信息质量的关系着手，分析内部控制的不足及造成的会计信息失真问 题，最后探讨如何通过内部控制，提高会计信息质量。 关键词关键词 内部控制；会计信息质量；会计信息失真；控制环境 II INTERNAL CONTROL AND THE QUALITY OF AC
3、COUNTING INFORMATING ABSTRACT In recent years, with the United States Enron, the worldcom such a large number of well-know international companies led to sharp fall in share prices because of financial accounting scandal . Chinese enterprises, “this company“, “Lam Tin shares“, “CAO“, and many other
4、similar cases Exposure also frequently become the focus of attention, and people are increasingly concerned about the quality of accounting information. Those at home and abroad in the case of false accounting in the process of reflection, we found that the causes of this phenomenon are many reasons
5、 for, but the imperfections of the system of internal controls and operational failure is an important factor. the imperfect of the internal control systems led the accounting information can not accurately reflect the true economic activities of the business. Therefore, in order to guarantee the re
6、liability of accounting information, prevent the distortion of accounting information , Should establish and implement an effective internal controls system.Improve the internal control system to ensure the quality of accounting information to improve their corporate governance structure and disclosure of information, to protect the legitimate rights and interests of investors and ensure the effective functioning of the capi
