摘要
文章着重分析了内部控制与会计信息质量的关系,指出二者之间具有交互影响性。在分析了我国内部控制与会计信息质量现状的基础上,进一步提出了改进措施。
This article mainly analyses the relationship between interior controlling and qualities of accounting information, and points out the mutual influence between each other. It further puts forward improving measures on the basis of analyzing interior controlling and current qualities of accounting information in China.
出处
《华东经济管理》
2004年第2期179-181,共3页
East China Economic Management
