外部審計、內(nèi)部控制與會計信息質(zhì)量研究
發(fā)布時間：2018-07-21 18:15
【摘要】：會計信息是反應企業(yè)財務狀況,經(jīng)營成果以及資金變化的重要載體和依據(jù)。它在對宏觀經(jīng)濟的調(diào)控和微觀經(jīng)濟的管理方面具有重要的作用。它能夠幫助企業(yè)的投資人,債權(quán)人進行合理決策,能夠評價和預測企業(yè)過去與未來的現(xiàn)金流動,有助于政府部門進行宏觀調(diào)控,還有利于經(jīng)營者加強企業(yè)管理。所以,會計信息是維護資本市場穩(wěn)定與效率的重要工具,其質(zhì)量的高低對資本市場的健康運行具有重要的意義。每一年證監(jiān)會,財政部等部門都會處罰一些涉嫌違規(guī)披露會計信息的企業(yè)和會計師事務所,財務報告重述現(xiàn)象也屢見不鮮,種種跡象表明當前我國企業(yè)會計信息質(zhì)量有待提高。會計信息產(chǎn)生于企業(yè)內(nèi)部,會計信息質(zhì)量在很大程度上取決于企業(yè)內(nèi)部信息產(chǎn)生與傳遞的過程。內(nèi)部控制是通過對會計信息產(chǎn)生與傳遞過程的控制,從而對會計信息質(zhì)量產(chǎn)生影響。而外部審計是對會計信息的核查和監(jiān)督,是保障會計信息的最后一道防線。結(jié)合我國財政部每年對會計信息質(zhì)量核查的結(jié)果,本文嘗試從內(nèi)部控制和外部審計兩個角度來研究如何提高會計信息質(zhì)量。本文采用理論與實證相結(jié)合的研究方法。為了更好地闡明三者的關(guān)系,本文進行以下分析和研究:首先,回顧總結(jié)了目前相關(guān)的國內(nèi)外文獻,然后對三者關(guān)系進行理論分析。再者,結(jié)合實證數(shù)據(jù)重點剖析了會計信息質(zhì)量與外部審計、內(nèi)部控制三者間的關(guān)系,是文章的關(guān)鍵部分。最后,對全文進行總結(jié),主要是概括總結(jié)了本文的主要研究內(nèi)容,從內(nèi)部控制和外部審計兩個維度提出了一些提高會計信息質(zhì)量的建議,同時提出了本文的不足之處,展望了未來的研究重點。
[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.
【學位授予單位】：華北電力大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F275;F239.4;F832.51
本文編號：2136373
[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.
【學位授予單位】：華北電力大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F275;F239.4;F832.51
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，本文編號：2136373
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