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摘要 ：近年来，随着美国的安然、世通等一大批著名国际大公司因为财务会计丑闻导致股价暴跌后，我国企业“银广厦”、“蓝田股份”、“中航油”等众多类似案件也频频被曝光，成为人们关注的焦点，人们也越来越关注会计信息的质量问题。在对国内外这些会计造假案的反思过程中，我们发现造成这一现象的原因是多方面的,但内部控制制度的不完善和运行失效是一个重要因素，内部控制制度的不完善导致了会计信息不能如实反映经济业务活动的本来面目。因此，要保证会计信息的可靠性，防止会计信息失真，应建立和实施健全有效的内部控制制度。完善企业内部控制制度，保证会计信息的质量对于完善公司治理结构和信息披露，保护投资者的合法权益，保证资本市场的有效运行有着非常重 要的意义。本毕业论文从内部控制与会计信息质量的关系着手，分析内部控制的不足及造成的会计信息失真问题，最后探讨如何通过内部控制，提高会计信息质量。20039
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关键词 内部控制； 会计信息质量； 会计信息失真； 控制环境
INTERNAL CONTROL AND TECHCONOLOGY QUALITY OF ACCOUNTING INFORMATION
ABSTRACT ： In recent years, with the United States Enron, the worldcom such a large number of well-know international companies led to sharp fall in share prices because of financial accounting scandal . Chinese enterprises, "this company", "Lam Tin shares", "CAO", and many other similar cases Exposure also frequently become the focus of attention, and people are increasingly concerned about the quality of accounting information. Those at home and abroad in the case of false accounting in the process of reflection, we found that the causes of this phenomenon are many reasons for, but the imperfections of the system of internal controls and operational failure is an important factor. the imperfect of the internal control systems led the accounting information can not accurately reflect the true economic activities of the business. Therefore, in order to guarantee the reliability of accounting information, prevent the distortion of accounting information , Should establish and implement an effective internal controls system.Improve the internal control system to ensure the quality of accounting information to improve their corporate governance structure and disclosure of information, to protect the legitimate rights and interests of investors and ensure the effective functioning of the capital market has a very important significance. In this paper, I start from the relationship between the internal control and the quality of accounting information , Analysis of the lack of the internal control and accounting information distortion caused by the problem, Finally, we discuss how to improve the quality of accounting information through the internal control.
KEY WORDS ： internal control; the quality of accounting information; the distortion of accounting information;control environment
目录
前言 1
一、 企业内部控制与会计信息质量概述 2
(一) 内部控制概述 2
(二) 会计信息质量概述 2
二、 内部控制与会计信息质量的关系 4
(一) 会计信息质量是内部控制是否完善的重要体现 4
(二) 完善内部控制是防止会计信息失真的有力保证 4
三、 我国企业内部控制质量与会计信息质量的现状及产生原因 6
（一）企业内部控制的现状 6
1、 企业管理层的内部控制意识薄弱 7
2、 内部控制制度不规范，相关制度执行不力 7