發(fā)布時(shí)間：2018-01-19 07:35

  本文關(guān)鍵詞： 會計(jì)信息 會計(jì)信息質(zhì)量 內(nèi)部控制　出處：《山東農(nóng)業(yè)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：會計(jì)信息質(zhì)量與股東和高級管理人員等經(jīng)營管理者有著息息相關(guān)的利益關(guān)系，是經(jīng)營管理者了解企業(yè)生產(chǎn)經(jīng)營狀況，進(jìn)行籌資、投資，做出最終決策的直接依據(jù)，是股東和高級管理人員進(jìn)行企業(yè)管理的重要信息。現(xiàn)階段我國會計(jì)信息質(zhì)量失真現(xiàn)象較為嚴(yán)重，尤其是由于內(nèi)部控制制度不完善而造成會計(jì)信息質(zhì)量失真的情況尤為突出，提高會計(jì)信息質(zhì)量的呼聲日益高漲，發(fā)展和完善內(nèi)部控制制度已成為必然趨勢。隨著我國《企業(yè)內(nèi)部控制基本規(guī)范》、《企業(yè)內(nèi)部控制應(yīng)用指引》、《企業(yè)內(nèi)部控制評價(jià)指引》和《企業(yè)內(nèi)部控制審計(jì)指引》等一系列政策法規(guī)的出臺，我國內(nèi)部控制結(jié)構(gòu)日趨合理，制度不斷得到完善，內(nèi)部控制制度已經(jīng)成為企業(yè)經(jīng)營管理活動必不可少的重要組成部分。加之我國會計(jì)體系法律法規(guī)的完善，會計(jì)信息質(zhì)量在很大程度上得到了提升。 本文在已有理論的基礎(chǔ)上，，對基于內(nèi)部控制視角下會計(jì)信息質(zhì)量的問題進(jìn)行研究，主要圍繞內(nèi)部控制與會計(jì)信息質(zhì)量的關(guān)系、內(nèi)部控制對會計(jì)信息質(zhì)量的影響及原因進(jìn)行分析、探討，以期對此問題的研究提供不同的思路。 首先，本文先對前人關(guān)于內(nèi)部控制和會計(jì)信息質(zhì)量的研究進(jìn)行理論回顧。文章主要從二者的概念理論、共同理論基礎(chǔ)即委托代理理論以及二者間的關(guān)系出發(fā)，闡明二者的理論基礎(chǔ)和相互關(guān)系，為后文的研究奠定理論基礎(chǔ)。 其次，對我國會計(jì)信息質(zhì)量和內(nèi)部控制制度的現(xiàn)狀進(jìn)行分析，對內(nèi)部控制對會計(jì)信息質(zhì)量的影響及原因進(jìn)行了探討。在對會計(jì)信息質(zhì)量的現(xiàn)狀分析中，本文結(jié)合財(cái)政部關(guān)于會計(jì)信息質(zhì)量的檢查報(bào)告，分析我國企業(yè)的會計(jì)信息質(zhì)量現(xiàn)狀，并且通過搜集2008年-2012年間我國上市公司審計(jì)意見報(bào)告的方式，分析其不同意見的數(shù)據(jù)資料，以此為突破口，進(jìn)行現(xiàn)狀分析；在企業(yè)內(nèi)部控制對會計(jì)信息質(zhì)量的影響及其原因的探討中，本文主要從內(nèi)部控制的內(nèi)外兩方面出發(fā)，以期進(jìn)行深入分析。 再次，通過萬福生科財(cái)務(wù)舞弊的案例分析，從實(shí)際案例角度出發(fā)，在分析其會計(jì)信息質(zhì)量的基礎(chǔ)上，從內(nèi)部控制五要素角度探討內(nèi)部控制制度對會計(jì)信息質(zhì)量的影響。 最后，根據(jù)前文的闡述和所出現(xiàn)問題的研究，針對我國內(nèi)部控制和會計(jì)信息質(zhì)量現(xiàn)狀，提出合理的政策建議。
[Abstract]:Accounting information quality and shareholders and senior managers and other business managers have closely related interests, is that managers understand the production and operation of enterprises, financing, investment. The direct basis for making the final decision is the important information for shareholders and senior managers to manage the enterprise. At present, the distortion of accounting information quality is serious in our country. Especially because the internal control system is not perfect, the distortion of accounting information quality is particularly prominent, and the voice of improving the quality of accounting information is rising day by day. It has become an inevitable trend to develop and perfect the internal control system. With the introduction of a series of policies and regulations, such as the Evaluation Guide of Enterprise Internal Control and the guideline of Enterprise Internal Control Audit, the internal control structure of our country is becoming more and more reasonable, and the system has been continuously improved. The internal control system has become an indispensable part of the enterprise management activities. In addition, with the improvement of the accounting system laws and regulations, the quality of accounting information has been improved to a large extent. Based on the existing theories, this paper studies the quality of accounting information from the perspective of internal control, focusing on the relationship between internal control and the quality of accounting information. The influence of internal control on the quality of accounting information and its causes are analyzed and discussed in order to provide different ideas for the study of this problem. First of all, this paper reviews the previous research on internal control and accounting information quality. The article mainly from the conceptual theory of the two, the common theoretical basis, namely principal-agent theory and the relationship between the two. To clarify the theoretical basis and the relationship between the two, and lay a theoretical foundation for the later study. Secondly, it analyzes the current situation of accounting information quality and internal control system in China, and discusses the influence of internal control on accounting information quality and the reasons. This paper analyzes the present situation of accounting information quality of Chinese enterprises in combination with the inspection report of the Ministry of Finance on the quality of accounting information. And through collecting the way of audit opinion report of listed company from 2008 to 2012, this paper analyzes the data of different opinions, taking this as the breakthrough point, carries on the present situation analysis; In the discussion of the influence of internal control on the quality of accounting information and its causes, this paper mainly proceeds from the internal and external aspects of internal control, in order to carry out in-depth analysis. Thirdly, through the case analysis of financial fraud, from the point of view of actual cases, on the basis of analyzing the quality of accounting information. This paper probes into the influence of internal control system on the quality of accounting information from the angle of five elements of internal control. Finally, according to the previous exposition and the research of the existing problems, the paper puts forward some reasonable policy suggestions on the present situation of internal control and accounting information quality in China.
【學(xué)位授予單位】：山東農(nóng)業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F326.5;F302.6

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