会计信息质量控制若干问题研究-以某盐业公司为例(论文11000字)
[摘要] 伴随着市场经济体制的建立与健全，我国的会计制度也逐步走向国际化。但是，在新旧制度替代过程中，一些新状况、新矛盾，特别是会计信息缺少真实性的状况也随之在会计信息披露过程中出现了，从而扰乱了有序的经济管理秩序。最近几年，由会计信息缺乏真实性进而导致的干扰市场管理，损害公司形象，使得投资者无法掌握投资意向，报表使用者对会计信息无法完全信任等一系列状况的出现，引发了国家政府、企业、人民群众的热切关注。因此，积极采取措施提升会计信息的质量成为建设健康有序的市场环境的重中之重。本论文以江苏省瑞丰盐业公司为例探讨影响该企业会计信息质量的因素，发现其中存在着企业内、外部的监督力度较弱、会计法规的建设程度不够、管理人员的会计信息质量意识薄弱、会计人员的业务素质较低等问题，并且有针对性地提出健全企业内外部监督机制、完善现行会计法制法规、加强管理人员的会计规范意识、提高会计人员的职业素养、加强内部控制制度建设等对策，以期探索提高存在类似问题企业的会计信息质量的途径。
[关键词] 会计信息质量 质量控制 案例分析
Problems Of Accounting Information Quality Control
——By Jiangsu Ruifeng Salt Industry Co.
[Abstract] With the establishment and perfection of the market economic system, China's accounting system has gradually become internationalized. Emerging mechanisms in the process of substitution before the process, many new situations, new contradictions, especially the lack of authenticity of accounting information also occurred in the accounting information disclosure process, thus disrupting the orderly economic management order. In recent years, the lack of authenticity caused by the accounting information caused by the interference of market management, damage the company's image, making investors no investment intentions, statements of the user can not fully trust the accounting information and a series of situations led to the emergence of national governments, The people's attention. Therefore, the positive measures to improve the quality of accounting information to become a healthy and orderly market environment, the most important. This paper takes Ruifeng Salt Industry Company of Jiangsu Province as an example to explore the factors that affect the quality of accounting information in the enterprise. It is found that there is a weak degree of internal and external supervision, the degree of construction of accounting laws is not enough, and the awareness of accounting information quality Weak, the lower quality of accounting personnel and other issues, and targeted to raise the internal and external enterprises within the system of supervision, improve the existing accounting legal rules and regulations, strengthen the management of accounting standards awareness, improve the accounting staff's professionalism, strengthen internal control System construction and other countermeasures, with a view to improve the existence of similar problems in the enterprise accounting information quality of the way.
[Keywords] accounting information quality quality control case analysis
目 录
一、会计信息质量概述 1
（一）会计信息质量的概念 1
（二）会计信息质量对企业发展的重要性 2
二、瑞丰盐业会计信息质量问题 2
（一）经济交易缺乏真实性 2
（二）会计核算不合规 2
（三）会计信息披露不充分 3
（四）会计信息不对称 3
三、影响瑞丰盐业会计信息质量的因素 3
（一）企业内、外部的监督力度 3
1.政府监督力度的影响 4
2.社会监督的影响 4
3.内部审计程序的影响 4
（二）会计法规的建设程度 4
（三）管理人员的会计信息质量意识 5
（四）会计人员的业务素质 5
（五）内部控制的设计与执行效果 6
四、提高瑞丰盐业会计信息质量的途径 6
（一）建立健全企业内、外部监督机制 6
（二）完善现行会计法制法规 7
（三）加强管理人员的会计规范意识 8
（四）提高会计人员的职业素养 8
（五）加强内部控制制度建设 9
谢辞 10
参考文献 11 |
