本文選題：內(nèi)部控制 + 會(huì)計(jì)信息質(zhì)量�。� 參考：《商業(yè)經(jīng)濟(jì)研究》2016年22期

【摘要】：會(huì)計(jì)信息是企業(yè)與投資者之間的聯(lián)系紐帶,也是市場(chǎng)中信息使用者進(jìn)行科學(xué)投資和管理決策的重要依據(jù)。會(huì)計(jì)信息質(zhì)量的好壞在很大程度上關(guān)系著企業(yè)投資者的決策過(guò)程和決策結(jié)果,正是基于此,進(jìn)一步強(qiáng)化會(huì)計(jì)信息質(zhì)量建設(shè),提升會(huì)計(jì)信息在投資者決策中的支撐作用具有重要意義。內(nèi)部控制在不同發(fā)展階段有著不同的內(nèi)容和概念范疇,對(duì)于企業(yè)會(huì)計(jì)信息質(zhì)量也有著不同的影響。
[Abstract]:Accounting information is not only the link between enterprise and investors, but also the important basis for information users to make scientific investment and management decisions in the market. The quality of accounting information is to a large extent related to the decision-making process and results of enterprise investors. It is based on this that the quality of accounting information is further strengthened. It is of great significance to enhance the supporting role of accounting information in investors' decision-making. Internal control has different contents and concept categories in different stages of development, and has different influence on the quality of enterprise accounting information.
【作者單位】： 吉林電子信息職業(yè)技術(shù)學(xué)院;
【分類號(hào)】：F275
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本文編號(hào)：1865479