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企业内部机制对会计信息质量的影响

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   摘要
企业会计信息质量既取决于会计外部环境因素,也离不开企业内部环境因素。会计信息质量问题一直是我国政府和世界各国普遍关注的一个比较突出现实的问题。近年来,国家财政部为了保证会计信息质量的真实性、及时性和准确性,实施了包括企业内部控制制度在内的各种监管措施,采取多重手段以保证和提高会计信息质量,并取得了很好的效果。但是,整体上看,我国会计信息质量问题并没有从根本上得到解决,会计信息质量失真问题的形势依然十分严峻,重大甚至特大的财务舞弊和会计造假事件依然时有发生,对国民经济的长远发展和国家经济的健康运行产生了非常不利的影响。如何防止财务舞弊和会计造假案的发生以及如何提高会计信息质量已成为社会重点关注的一个突出问题。
目前,国内外许多学者对会计造假案发生的原因进行了多方面研究,有一些专家开始从内部控制环境的角度对会计信息质量进行研究。因为内部控制环境是内部控制的首要因素,所以内部控制环境会对会计信息质量产生重要影响。但是目前的研究大部分是局限在从内部控制环境的公司治理结构、内部机构设置与权责分配、内部审计、人力资源政策、企业文化五个要素的角度来探讨诸要素对会计信息质量的影响,有意或无意地忽视了“法制教育”这一重要因素。因此,本论文将从内部控制环境的公司治理结构、内部机构设置与权责分配、内部审计、人力资源政策、企业文化以及法制教育六方面来综合研究各因素对会计信息质量的影响。
本论文正文主要包括五部分:第一部分:对内部控制环境的基本理论概述,重点介绍内部控制环境的六要素;第二部分:对会计信息质量的理论进行简要概述,重点研究内部控制环境要素对会计信息质量的影响;第三部分:从内部控制环境角度对会计信息质量的现状进行分析;第四部分:以“万福生科”会计造假案为例,从内部控制环境角度剖析其造假动因和程度;第五部分:对完善我国内部控制环境提出几点切实的建议。
本论文的创新之处在于:基于提高会计信息质量的目的,尝试构建企业内部环境结构时,增加“法制教育”要素,并且系统探讨了“法制教育”要素对企业内部控制环境要素对会计信息质量的影响研究会计信息质量的影响。通过对“万福生科”具体案例的全面分析其会计造假的真正动因,提出了通过完善内部控制环境进一步提高会计信息质量的若干建议。关键词:内部控制,内部控制环境,会计信息质量,万福生科,影响
 
ABSTRACT
Enterprise accounting information quality depends on both the external environment factors and the enterprise internal environment factors.Accounting information quality problem has always been a more outstanding and realistic problem of our government and the entire world. In recent years,the national treasury make various regulatory measures which including enterprise internal control system,that aim to guarantee the authenticity of accounting information quality. The national treasury adopts multiple means to ensure and improve the quality of accounting
information,and have achieved the good results. But,overall,China's accountinginformation quality problem is not solved fundamentally the situation of quality of accounting information distortion is still very serious , and many very important financial and accounting fraud problem often happen and which has a very bad effect to the development of the national economy and the country's economic health in a long time. How to prevent the occurrence of financial fraud and accounting fraud case and how to improve the quality of accounting information has become a social focus. At present ,many scholars at home and abroad has analysis the reasons ofaccounting information,some experts started from the Angle of the internal control environment to study the quality of accounting information. Because of the internal control environment is the first factor of internal control, so the internal control environment can have an important impact on the accounting information quality. Butmost of the current studies mainly confined from corporate governance structure internal institutional setup and responsibilities distribution ,internal audit , human resources policies and enterprise culture to explore the influence of internal control environment’s factors to accounting information quality and consciously or unconsciously ignored the “legal education”.
The body of this paper includes five parts,the first part is the overview of thebasic theory of internal control environment and mainly introduce the six elements of the internal control environments;The second part mainly make a brief overview to thetheory of accounting information quality , and mainly study the internal controlenvironment how to impact on the quality of accounting information;The third part mainly from the perspective of internal control environment to analyze the currentsituation of the accounting information quality ; The fourth part mainly regard the“wan fu sheng ke”as a case and from the perspective of internal control environment to analyzes the reasons and level of the fraud ;The fifth part mainly provides some
practical suggestions to perfect our country internal control environment.The innovation of this paper lies in:based on the purpose of improving the quality of accounting information ,when trying to build the enterprise internal environment structure,increase the
“legal education” elements and systematically discusses the influence of the legal education on the enterprise accounting information quality.
Through a comprehensive analysis of specific cases of the reason of the accounting fraud of
“Wan fu sheng ke”,and puts forward some suggestions to improve the quality of accounting information further based on the improvement of the internal control environment.
Keywords : internal control , internal control environment ,Accounting information quality,wan fu sheng ke ,influence
 
张茜.山西财经大学硕士论文
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