基于内部控制视角下企业会计信息质量问题的研究

发布时间：2018-01-19 07:35

本文关键词： 会计信息会计信息质量内部控制　出处：《山东农业大学》2014年硕士论文　论文类型：学位论文

【摘要】：会计信息质量与股东和高级管理人员等经营管理者有着息息相关的利益关系，是经营管理者了解企业生产经营状况，进行筹资、投资，做出最终决策的直接依据，是股东和高级管理人员进行企业管理的重要信息。现阶段我国会计信息质量失真现象较为严重，尤其是由于内部控制制度不完善而造成会计信息质量失真的情况尤为突出，提高会计信息质量的呼声日益高涨，发展和完善内部控制制度已成为必然趋势。随着我国《企业内部控制基本规范》、《企业内部控制应用指引》、《企业内部控制评价指引》和《企业内部控制审计指引》等一系列政策法规的出台，我国内部控制结构日趋合理，制度不断得到完善，内部控制制度已经成为企业经营管理活动必不可少的重要组成部分。加之我国会计体系法律法规的完善，会计信息质量在很大程度上得到了提升。本文在已有理论的基础上，，对基于内部控制视角下会计信息质量的问题进行研究，主要围绕内部控制与会计信息质量的关系、内部控制对会计信息质量的影响及原因进行分析、探讨，以期对此问题的研究提供不同的思路。首先，本文先对前人关于内部控制和会计信息质量的研究进行理论回顾。文章主要从二者的概念理论、共同理论基础即委托代理理论以及二者间的关系出发，阐明二者的理论基础和相互关系，为后文的研究奠定理论基础。其次，对我国会计信息质量和内部控制制度的现状进行分析，对内部控制对会计信息质量的影响及原因进行了探讨。在对会计信息质量的现状分析中，本文结合财政部关于会计信息质量的检查报告，分析我国企业的会计信息质量现状，并且通过搜集2008年-2012年间我国上市公司审计意见报告的方式，分析其不同意见的数据资料，以此为突破口，进行现状分析；在企业内部控制对会计信息质量的影响及其原因的探讨中，本文主要从内部控制的内外两方面出发，以期进行深入分析。再次，通过万福生科财务舞弊的案例分析，从实际案例角度出发，在分析其会计信息质量的基础上，从内部控制五要素角度探讨内部控制制度对会计信息质量的影响。最后，根据前文的阐述和所出现问题的研究，针对我国内部控制和会计信息质量现状，提出合理的政策建议。
[Abstract]:Accounting information quality and shareholders and senior managers and other business managers have closely related interests, is that managers understand the production and operation of enterprises, financing, investment. The direct basis for making the final decision is the important information for shareholders and senior managers to manage the enterprise. At present, the distortion of accounting information quality is serious in our country. Especially because the internal control system is not perfect, the distortion of accounting information quality is particularly prominent, and the voice of improving the quality of accounting information is rising day by day. It has become an inevitable trend to develop and perfect the internal control system. With the introduction of a series of policies and regulations, such as the Evaluation Guide of Enterprise Internal Control and the guideline of Enterprise Internal Control Audit, the internal control structure of our country is becoming more and more reasonable, and the system has been continuously improved. The internal control system has become an indispensable part of the enterprise management activities. In addition, with the improvement of the accounting system laws and regulations, the quality of accounting information has been improved to a large extent. Based on the existing theories, this paper studies the quality of accounting information from the perspective of internal control, focusing on the relationship between internal control and the quality of accounting information. The influence of internal control on the quality of accounting information and its causes are analyzed and discussed in order to provide different ideas for the study of this problem. First of all, this paper reviews the previous research on internal control and accounting information quality. The article mainly from the conceptual theory of the two, the common theoretical basis, namely principal-agent theory and the relationship between the two. To clarify the theoretical basis and the relationship between the two, and lay a theoretical foundation for the later study. Secondly, it analyzes the current situation of accounting information quality and internal control system in China, and discusses the influence of internal control on accounting information quality and the reasons. This paper analyzes the present situation of accounting information quality of Chinese enterprises in combination with the inspection report of the Ministry of Finance on the quality of accounting information. And through collecting the way of audit opinion report of listed company from 2008 to 2012, this paper analyzes the data of different opinions, taking this as the breakthrough point, carries on the present situation analysis; In the discussion of the influence of internal control on the quality of accounting information and its causes, this paper mainly proceeds from the internal and external aspects of internal control, in order to carry out in-depth analysis. Thirdly, through the case analysis of financial fraud, from the point of view of actual cases, on the basis of analyzing the quality of accounting information. This paper probes into the influence of internal control system on the quality of accounting information from the angle of five elements of internal control. Finally, according to the previous exposition and the research of the existing problems, the paper puts forward some reasonable policy suggestions on the present situation of internal control and accounting information quality in China.
【学位授予单位】：山东农业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F326.5;F302.6

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