基于内部控制环境视角提升会计信息质量的研究

发布时间：2018-06-12 12:21

本文选题：内部控制环境 + 会计信息质量　；参考：《新疆大学》2014年硕士论文

【摘要】：会计信息作为特定经济主体会计行为的结果，在当今的经济生活中发挥着越来越重要的作用，它是人们了解企业财务状况、经营成果的一把钥匙，同时也是相关主体进行管理与决策的依据。随着我国经济建设的不断进行，会计信息的作用也日益突出。在我国，，会计信息失真严重，会计信息质量堪忧已是不争的事实。如何不断完善上市公司会计信息披露，提高会计信息质量，一直是现代财务会计研究的一个重要课题。通过总结高质量会计信息的特征，以及会计信息失真原因分析，从内部控制环境的角度寻找治理会计错误、会计舞弊的途径，进行研究构建一个合理的内部控制环境框架系统，来保证会计信息质量。基于此，本文对内部控制环境的重要性作了阐述，将内部控制环境对会计信息质量产生的影响作了比较全面的分析，构建了一套内部控制环境指标体系的评价模型为企业内部控制环境的评价做出参考，按照国际先进内部控制模式——2013COSO报告关于内部控制系统新的整体框架的要求，从控制环境的五条原则入手结合内部控制环境的关键要素为内部控制环境体系的构建与完善提出了建议和措施。
[Abstract]:Accounting information, as the result of accounting behavior of specific economic subjects, is playing a more and more important role in today's economic life. It is a key for people to understand the financial situation and business results of enterprises. At the same time, it is also the basis of management and decision-making. With the development of economy in our country, the function of accounting information is more and more prominent. In our country, accounting information distortion is serious, accounting information quality is worrying is an indisputable fact. How to improve the accounting information disclosure of listed companies and improve the quality of accounting information has been an important subject of modern financial accounting research. By summing up the characteristics of high quality accounting information and analyzing the causes of accounting information distortion, this paper looks for ways to control accounting errors and accounting fraud from the angle of internal control environment, and studies and constructs a reasonable internal control environment framework system. To ensure the quality of accounting information. Based on this, the importance of internal control environment is expounded, and the influence of internal control environment on the quality of accounting information is analyzed comprehensively. A set of evaluation model of internal control environment index system is constructed to make reference for the evaluation of enterprise internal control environment. According to the international advanced internal control mode, the 2013 COSO report on the new overall framework of internal control system is required. Starting with the five principles of controlling environment and combining the key elements of internal control environment, the paper puts forward some suggestions and measures for the construction and perfection of internal control environment system.
【学位授予单位】：新疆大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F233

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