外部审计、内部控制与会计信息质量研究

发布时间：2018-07-21 18:15

【摘要】：会计信息是反应企业财务状况,经营成果以及资金变化的重要载体和依据。它在对宏观经济的调控和微观经济的管理方面具有重要的作用。它能够帮助企业的投资人,债权人进行合理决策,能够评价和预测企业过去与未来的现金流动,有助于政府部门进行宏观调控,还有利于经营者加强企业管理。所以,会计信息是维护资本市场稳定与效率的重要工具,其质量的高低对资本市场的健康运行具有重要的意义。每一年证监会,财政部等部门都会处罚一些涉嫌违规披露会计信息的企业和会计师事务所,财务报告重述现象也屡见不鲜,种种迹象表明当前我国企业会计信息质量有待提高。会计信息产生于企业内部,会计信息质量在很大程度上取决于企业内部信息产生与传递的过程。内部控制是通过对会计信息产生与传递过程的控制,从而对会计信息质量产生影响。而外部审计是对会计信息的核查和监督,是保障会计信息的最后一道防线。结合我国财政部每年对会计信息质量核查的结果,本文尝试从内部控制和外部审计两个角度来研究如何提高会计信息质量。本文采用理论与实证相结合的研究方法。为了更好地阐明三者的关系,本文进行以下分析和研究:首先,回顾总结了目前相关的国内外文献,然后对三者关系进行理论分析。再者,结合实证数据重点剖析了会计信息质量与外部审计、内部控制三者间的关系,是文章的关键部分。最后,对全文进行总结,主要是概括总结了本文的主要研究内容,从内部控制和外部审计两个维度提出了一些提高会计信息质量的建议,同时提出了本文的不足之处,展望了未来的研究重点。
[Abstract]:Accounting information is an important carrier and basis for reflecting the financial situation, operating results and capital changes of an enterprise. It plays an important role in macro-economic regulation and micro-economic management. It can help the investors and creditors to make reasonable decisions, evaluate and predict the cash flow in the past and the future, help the government to carry out macro-control, and also help the managers to strengthen the management of the enterprises. Therefore, accounting information is an important tool to maintain the stability and efficiency of capital market, and its quality is of great significance to the healthy operation of capital market. Every year, the CSRC, the Ministry of Finance and other departments punish some enterprises and accounting firms that are suspected of disclosing accounting information illegally, and the phenomenon of restatement of financial reports is not uncommon. All kinds of indications indicate that the quality of accounting information of enterprises in our country needs to be improved at present. Accounting information comes from inside enterprise, and the quality of accounting information depends on the process of producing and transmitting information in enterprise to a great extent. Internal control affects the quality of accounting information by controlling the process of accounting information generation and transmission. External audit is the verification and supervision of accounting information and the last line of defense to guarantee accounting information. Based on the results of accounting information quality verification by the Ministry of Finance in China, this paper attempts to study how to improve the quality of accounting information from the perspectives of internal control and external audit. This article uses the research method which the theory and the demonstration unifies. In order to better clarify the relationship between the three, this paper makes the following analysis and research: firstly, it reviews and summarizes the relevant domestic and foreign literature, and then makes a theoretical analysis of the relationship between the three. Furthermore, the relationship between the quality of accounting information, external audit and internal control is the key part of this paper. Finally, the thesis summarizes the main contents of this paper, and puts forward some suggestions to improve the quality of accounting information from the two dimensions of internal control and external audit, at the same time, it puts forward the shortcomings of this paper. The future research emphases are prospected.
【学位授予单位】：华北电力大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F239.4;F832.51

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