試論內部控制對會計資訊質量的影響
摘要：企業的重要任務之1是向會計資訊使用者提供真實有效的會計資訊，以便會計資訊使用者根據資訊做出有效的決策。內部控制制度是企業管理當局為了提高經營效益和效果，使企業業務活動遵循既定的法規以及保證會計資訊質量而建立的控制政策和程式。健全的內部控制制度是提高會計資訊質量的有力保證。本文首先通過對國外的內部控制的理論從“兩點論”到“8點論”研究、以及我國借鑑國外的理論基礎,對我國的內部控制進行了1系列的理論研究；其次分析了我國企業內部控制對會計資訊的.過濾作用，並重點的分析內部控制的5大要素對會計資訊質量的影響，得出了要提高會計資訊質量，必須從健全和完善企業的內部控制制度角度下手；再次分別列出了我國在現代經濟條件下，企業內部控制制度的1些主要缺陷及其主要原因，並針對企業內部控制的這些不完整的現象提出了與其相對應的措施，特別是在企業的治理結構以及內部經理人的選擇環節和內部審計環節上進行了詳細的分析，以保證內部控制制度的健全；最後得出了在現代的經濟活動中，企業要提高會計資訊的質量，使得企業所提供的資料對外部的資訊使用者更有可信度，有效地遏制虛假會計資訊的產生，就必須建立1個科學的、健全的、有效實施的內部控制制度對企業進行管理。
關鍵字：內部控制 會計資訊質量 控制環境 影響
To Discuss the Influence of the Accounting Information Quality under the Internal Control
Abstract: One of enterprise’s important tasks provides the real and effective accounting information to the accounting information user, in order to make the effective decision based on the information. The internal control system is control policy and procedure, which the business management authority establishes to enhance the management benefit and the effect, follow enterprise’s law as well as ensure the quality of accounting information. Perfect internal control system, which improve the powerful guarantee of the quality of accounting information. This article fist conduct a series of fundamental research through the theory of internal control from the overseas which research from “two point theory” to “eight point theory” and fundamental theory which is consulted to others, next it analyses filtration function of accounting information to internal control in our country, and analyses with emphasis on five essential factors of internal control for the influence on the quality of accounting information. Consequently, it obtains that the enterprise improve the quality of accounting information which must start from perfecting the internal control of our enterprise; then, under current economic condition, this article will list respectively some important shortcomings and reasons of internal control in our enterprise. So it proposes the reasonable measures to these incomplete phenomenon of internal control, especially, it is carries on thorough analysis based on enterprises government structure、internal managers choice link and internal audit link of internal control, in order to ensure the perfection of internal control; Finally, enterprises must establish a scientific, perfect and effective internal control system to conduct the enterprise in the modern economic activity, which will improve the quality of accounting information, supply more persuasive power of information to exterior information users and enable to effectively restrain from the production of false accounting information.
Keywords: Internal control Accounting information quality Control environment Influence
