内部控制理论变迁与上市公司会计信息质量研究

内部控制制度与会计信息质量关系密切联系,确保财务报告信息的可靠性是内部控制制度的重要目标。本文首先从国内外内部控制理论的变迁入手,就内部控制和会计信息质量的关系进行分析,提出了内部控制对会计信息质量起着决定性的作用,其次对我国上市公司会计信息质量现状与内部控制存在的问题进行分析,指出了应借鉴ERM报告的主要内容,阐述构建我国上市公司内部控制的思路。

Internal control theory development and accounting information quality in listed companies

The internal control system has close relationship with accounting information,and it is an important target of the internal control system to ensure the reliability of the financial accounting report.This paper starts with change of theories on internal control at home and abroad,then analyses the relationship between internal control and quality of accounting information,and put forward the point that internal control is crucial for the quality of accounting information.Then the author analyses the current situation of quality of accounting information,and the problems in internal control in Chinese listed companies,and suggests that we should refer to the main points on internal control in report of ERM,and at last illustrates the ideas about constructing the internal control in Chinese listed companies.