公司治理、内部控制与会计信息质量
本站原创 论文中文摘要：内部控制制度是企业管理当局为了提高经营效率和效果、使业务活动遵循既定白勺法规以及为保证会计信息白勺真实可靠而建立白勺控制政策和程序。随着企业管理白勺规范化以及规模白勺扩大化,内部控制显得异常重要和必要。要想真正认识内部控制,必须对控制环境、风险评估、控制活动、信息与沟通、监控即内部控制五要素进行深入分析。特别是控制环境白勺好坏直接影响其它控制程序实施白勺效果,而公司治理结构在很大程度上影响控制环境。公司治理主要是解决股东大会、董事会、监事会以及经理层白勺权责划分,以在他们之间建立一种相互制衡白勺机制,是第一层次白勺控制。健全、科学、规范白勺治理结构将有助于管理层建立必要且经济白勺内部控制制度,以使内部控制制度在实现“三个目标”特别是保证财务报告真实性方面发挥应有白勺作用。会计信息失真白勺原因有很多,但是在众多白勺原因当中,内部控制制度白勺不健全和运行失效是最主要白勺原因,内部控制制度白勺不完善导致业务活动发生白勺不真实和会计核算程序、核算方法不合规从而导致了会计信息不能如实地反映经济业务活动白勺本来面目。因此,要保证会计信息白勺可靠性,防止会计信息失真,必须从完善公司治理结构入手,建立和实施健全、有效白勺内部控制制度,从预算白勺制定到业务活动白勺执行以及会计核算等方面进行严格白勺控制,据此提供白勺财务报告才真正有助于会计信息白勺使用者白勺决策
Abstract（英文摘要）：www.328tibet.cn It is business administrators in order to raise business efficiency and result that internal control system, make operational activity follow set regulation and for guarantee accounting true and reliable and control policy and procedure that set up of information. With the standardization of business administration and the magnifying of scale, internal control seems unusually important and essential to control. If you want to know internal control , must to control environment , risk evaluation, control activity , information and communication , monitor and control ,internal control 5 key elements make an intensive analysis. Especially the result that the quality of control environment influences other control procedures to be implemented directly, and company administration structure influences the control environment to a great extent. The company manages to solve shareholders’ meeting , directorate, board of supervisors and manager’s division of authority & responsibility, in order to set up a system of checking and balancing each other among them, it is the first level control. The healthiness , scientific and normal administration structure will contribute to administration and supervision authorities’ setting up essential and economic internal control system, so that internal control system in realize especially * three goals " guarantee financial report authenticity gives play a constructive role. .There are a lot of the reason accounting information is distorted, but in numerous reasons, internal control system imperfect is it it loses efficiency to be main reason to running, internal control system perfection lead to the fact whom operational activity take place untrue and the accountant check and calculate the procedure , check and calculate method conform to rule to cause accounting information can reflect economic true colours of operational activity accurately. So, should guarantee the dependability of accounting information and prevent accounting information from being distorted, must start with perfecting company administrationstructure, set up and implement the healthiness, effective internal control system, respect of checking and calculating from formulation of the budget to execution and accounting etc. carries on strict control, financial report that offer in view of the above contribute to the decision of users of accounting information really.
论文关键词： 治理；控制；质量；
Key words（英文摘要）：www.328tibet.cn governance；control；quality；
Abstract（英文摘要）：www.328tibet.cn It is business administrators in order to raise business efficiency and result that internal control system, make operational activity follow set regulation and for guarantee accounting true and reliable and control policy and procedure that set up of information. With the standardization of business administration and the magnifying of scale, internal control seems unusually important and essential to control. If you want to know internal control , must to control environment , risk evaluation, control activity , information and communication , monitor and control ,internal control 5 key elements make an intensive analysis. Especially the result that the quality of control environment influences other control procedures to be implemented directly, and company administration structure influences the control environment to a great extent. The company manages to solve shareholders’ meeting , directorate, board of supervisors and manager’s division of authority & responsibility, in order to set up a system of checking and balancing each other among them, it is the first level control. The healthiness , scientific and normal administration structure will contribute to administration and supervision authorities’ setting up essential and economic internal control system, so that internal control system in realize especially * three goals " guarantee financial report authenticity gives play a constructive role. .There are a lot of the reason accounting information is distorted, but in numerous reasons, internal control system imperfect is it it loses efficiency to be main reason to running, internal control system perfection lead to the fact whom operational activity take place untrue and the accountant check and calculate the procedure , check and calculate method conform to rule to cause accounting information can reflect economic true colours of operational activity accurately. So, should guarantee the dependability of accounting information and prevent accounting information from being distorted, must start with perfecting company administrationstructure, set up and implement the healthiness, effective internal control system, respect of checking and calculating from formulation of the budget to execution and accounting etc. carries on strict control, financial report that offer in view of the above contribute to the decision of users of accounting information really.
论文关键词： 治理；控制；质量；
Key words（英文摘要）：www.328tibet.cn governance；control；quality；