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摘要：对社会经济而言，会计信息是其能够有序和有效运行的必不可少的条件，会计信息质量最基础的要求是保证真实性，然而当前我国存在严重的会计信息失真的问题：造假舞弊之风盛行，会计信息的真实可靠性得不到保证。这也是社会经济秩序紊乱，社会经济问题层出不穷的原因之一。内部控制作为企业管理的一种制度和手段,深刻地影响着企业的会计信息质量,有效率的内部控制可以提升会计信息质量,而缺乏效率的内部控制,则会给会计信息质量带来负面的影响,造成会计信息造假舞弊的现象。所以，建立健全企业的内部控制，从根本上确保企业会计信息真实性和可靠性是从根源上缓解当前会计信息舞弊带来的压力的有效措施。本文从我国当前会计信息质量的现状出发，以“南纺股份”公司为例，全面分析其会计造假舞弊的原因，进而引出要从根源上缓解会计信息舞弊的压力，就必须建立和完善企业的内部控制制度的观点，并针对这一观点提出若干建议。57464
毕业论文关键词：会计信息；会计信息质量；内部控制制度
The study of the impact of Internal Control on the Accounting Information Quality
Abstract: Accounting information, which is the important base of social economy operation, Reality is the fundamental requirement for accounting information quality, But at present, accounting information distortion is a serious problem in our country: the accountancy embezzle phenomenon day by day widely accepted with spread and the authenticity of accounting information can’t be guaranteed. This result in market order confusion and consequently social problems are constantly emerging. Internal control as a system and method，which has important influence to the enterprise accounting information quality that is effective internal control can improve the quality of accounting information but inefficient internal control will give a negative impact on the quality of the accounting information, Therefore, to ease the pressure of the current accounting information distortion fundamentally, we must establish and perfect enterprise internal control. This paper firstly described present situation of the current accounting information quality, and then With "Nanfang Shares" company as an example, totally analyzes the cause of making fault, and finally come to the conclusion: In order to improve the quality of accounting information the company should establish a sound internal control system. And some proposals were put forward.
Keywords: accounting information; the quality of accounting information; internal control system
目录
绪论 1
（一）研究背景及意义 2
1、我国研究现状述评 2
2、国外研究现状述评 2
（三）研究内容及方法 2
一、内部控制与会计信息质量概念界定 4
（一）内部控制的定义 4
（二）会计信息质量的定义 4
二、我国内部控制与会计信息质量现状及问题分析 5
（一）内部控制现状及成因分析 5
1、我国内部控制现状 5
2、内部控制现状成因 5
（二）会计信息质量现状及成因分析 5
1、会计信息质量现状