摘 要

随着当今社会的发展，会计对于经济的影响越发重要，站在企业长期发展的角度而言，进行以会计信息监督为目标导向的内部控制研究是必不可少的，这样可以保证会计内部控制的正常运行，从而维护国家社会秩序，保证会计市场平稳有序的发展，帮助企业很好地实现控制目标，增强投资者的信心，让所有利益相关者的合法权益得到保护，对企业员工提高自身素质也有着很大的激励作用。本文主要写了会计信息质量与内部控制之间的关系，针对会计信息质量的现状和原因进行分析，最后以财务报告内部控制为核心点，研究企业的内部控制机制。重新确认会计信息质量在内部会计控制的基础地位是一项艰巨的任务，会计信息监督是内部会计控制的核心目标，内部会计控制的基础目标是保证会计信息的真实性完整性，会计信息监督是否有效不仅与内部会计控制的实施有着密切的联系，更重要的是，国家能否宏观调控经济活动。现阶段我国的内部控制体系没有发挥其应有的作用，很多时候不重视会计信息监督，没有把会计信息监督作为内部控制的基础目标，所以我国仍然存在会计信息质量低下，内部控制体系建立不完善，执行力度不够等问题，为了很好的解决这些问题，必须通过以会计信息监督为目标导向的内部控制。

关键词：会计信息 内部控制 问题 解决

Internal Control of accounting information to the Authority for the goal-oriented

ABSTRACT

With the development of current society, accounting's influence on economy is increasingly important. In view of enterprises' long-term development, inner control research, aiming at information supervision with accounting, is necessary. This will ensure the normal operation of internal accounting controls, so as to maintain the state social order, to ensure a smooth and orderly development of the accounting market, helping businesses to help achieve good control objectives, strengthen investor confidence, so that the legitimate rights and interests of all stakeholders have been protection of employees of their own to improve their quality also has a great incentive.The paper mainly concludes the relationship between accounting information quality and inner control, analyses the current situation and reasons of accounting information quality and eventually research enterprises' inner control system based on inner control of financial report. Reconfirm the basic position of accounting information quality in inner accounting control is an arduous task. Accounting information supervision is the core objective of inner accounting control. And the basic objective of inner accounting control is to ensure the authenticity and integrity of accounting information. The effectiveness of accounting information supervision relates to the implementation of inner accounting control and, more importantly, the country's macro-control on economical activities. At the present stage, the inner control system of our country does not play the role as it should. Accounting information supervision is often ignored, and accounting information supervision is not being the basic objective of inner control, which results in low quality of accounting information, imperfection of inner control system construction and poor execution. For solving those problems, the inner control, aiming at information supervision must be passed.

Key words：Accounting Information；Internal Control；Issue；Solve

目录

1研究的意义和目的......................................................................1

1.1研究意义..........................................................................1

1.2研究目的..........................................................................1

2研究内容、方法和路线..................................................................2

2.1研究内容..........................................................................2

2.2.研究方法..........................................................................2

2.3研究路线..........................................................................3

3国内外研究现状........................................................................4

3.1国内研究现状......................................................................4

3.1.1会计信息监督的重要性研究.....................................................4

3.1.2内部控制研究.................................................................4

3.1.3以会计信息监督为目标导向的内部控制研究.......................................5

3.2国外研究现状......................................................................6

4会计信息监督对企业内部控制的影响分析..................................................6

4.1会计信息监督的重要性分析..........................................................6

4.2内部控制体系研究分析..............................................................6

4.3会计信息质量与内部控制研究的关系..................................................8

5企业会计信息质量及内部控制机制分析...................................................10

5.1企业会计信息质量的现状...........................................................10

5.1.1会计信息不充分..............................................................10

5.1.2会计信息不及时..............................................................12

5.1.3会计信息不真实..............................................................12

5.2企业会计信息质量存在问题的原因分析...............................................12

5.2.1公司管理制度的不完善.......................................................13