摘要
高质量的会计信息对一个好的企业来说是必不可少的。然而影响会计信息质量的因素较多,内部控制就是一个重要的影响因素,内部控制的好坏对会计信息质量甚至有着决定性的影响。内部控制环境要素又是内部控制的四大要素之一。文章从内部控制环境研究着手,通过内部控制环境要素对会计信息质量影响的现状及原因分析,完善会计内部控制环境要素。从会计内部控制环境要素里的公司治理结构、企业文化、人力资源政策以及内部审计环境方面进行分析和研究,以期改善当前的企业内部控制环境,对提高企业的会计信息质量能够起到一定的帮助。
High quality accounting information is essential for a good enterprise.However,there are many factors affecting the quality of accounting information,and internal control is an important factor.The quality of internal control even has a decisive impact on the quality of accounting information.The environmental element of internal control is one of the four elements of internal control.Starting from the research of internal control environment,this paper analyzes the current situation and causes of the impact of internal control environmental elements on the quality of accounting information,so as to improve the environmental elements of accounting internal control.This paper analyzes and studies the corporate governance structure,corporate culture,human resources policy and internal audit environment in the elements of accounting internal control environment,in order to improve the current enterprise internal control environment and improve the quality of accounting information.
作者
王怡
Wang Yi(School of Law and Politics,Nanjing University of Information Science&Technology,Nanjing 210044,China)
出处
《江苏科技信息》
2022年第14期24-26,共3页
Jiangsu Science and Technology Information
关键词
内部控制
环境要素
会计信息质量
internal control
environmental elements
accounting information quality
