| 有效利用内部会计控制提高会计信息质量 |
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| 引用本文： | 毕霄彬.有效利用内部会计控制提高会计信息质量[J].山西焦煤科技,2003(8):32-33,35. |
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| 作者姓名： | 毕霄彬 |
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| 作者单位： | 山西煤炭管理干部学院 |
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| 摘 要： | 市场经济体制的建立和发展，使宏观调控、微观管理，对会计信息的真实性提出了更高的需求。本文对造成会计信息失真的原因及会计信息失真的危害进行了分析，从五个方面阐述了提高会计信息质量的主要途径，以便进一步提高企业会计信息质量。
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| 关 键 词： | 内部会计控制 会计信息质量 信息失真 企业会计 会计监督审计 |
Making Full Use of Internal Accounting Control to Improve the Quality of Accounting Information |
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| Bi Xiaobin.Making Full Use of Internal Accounting Control to Improve the Quality of Accounting Information[J].Shanxi Coking Coal Science & Technology,2003(8):32-33,35. |
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| Authors: | Bi Xiaobin |
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| Abstract: | With the establishment and development of market economy system, higher requirements for the truthfulness of accounting information are proposed in macroscopic regulations and micromanagement.Analyses the causes and harmfulness of false accounting information. It also sets forth five ways to improve the quality of accounting information in order to apply them to enterprises. |
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| Keywords: | Internal accounting control False accounting information Ways to improve the quality The quality of accounting information |
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