关于企业财务信息质量问题的研究  

Research on the Quality Problems of Enterprise Financial Information

作　　者：张雪娜 ZHANG Xue-na(Shaanxi University of Technology,Hanzhong 723000,China)

机构地区：[1]陕西理工大学,陕西汉中723000

出　　处：《中小企业管理与科技》2021年第20期84-85,共2页Management & Technology of SME

摘　　要：在互联网时代,各行业对数据信息的利用越来越依赖。因此,财务信息作为决策以及投资等重要事项所依赖的数据来源,其真实性、完整性极其重要。企业的内部控制体系越完善,执行越到位,企业的财务信息越具有可信度,财务信息质量越高。论文就内部控制对财务信息质量的影响进行研究分析,为各类企业加强对内部控制的认识、建设、执行提供参考,从而提高财务信息的质量。In the internet era,the dependence on the application of data and information in various industries is gradually increasing.Therefore,financial information is the source of data on which important matters such as decision-making and investment depend,and its authenticity and completeness are extremely important.The better an enterprise's internal control system is and the better it is implemented,the more credible the enterprise's financial information is and the higher the quality of financial information is.This paper studies and analyzes the influence of internal control on the quality of financial information,and provides a reference for all types of enterprises to strengthen the understanding,construction,and implementation of internal control,so as to improve the quality of financial information.

关 键 词：内部控制 财务信息质量 影响 

分 类 号：F275[经济管理—企业管理]