Research on Internal Accounting Control and Quality of Accounting Information
Chen Li-qin
Abstract
Chen Li-qin
Abstract
Accounting information is an essential component of internal accounting control as well as the bridge connecting with other elements of internal accounting control,Achieving the objectives of internal accounting control requires high quality accounting information,and the main objective of internal accounting control is to improve the quality of accounting information.Therefore,to improve the quality of accounting information starting from the elements of internal accounting control is a realistic and viable option.This paper analyzes the measures to improve the quality of accounting information from five aspects,such as improving the environment of internal accounting control and strengthening risk assessment to internal accounting etc.
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Accounting information is an essential component of internal accounting control as well as the bridge connecting with other elements of internal accounting control,Achieving the objectives of internal accounting control requires high quality accounting information,and the main objective of internal accounting control is to improve the quality of accounting information.Therefore,to improve the quality of accounting information starting from the elements of internal accounting control is a realistic and viable option.This paper analyzes the measures to improve the quality of accounting information from five aspects,such as improving the environment of internal accounting control and strengthening risk assessment to internal accounting etc.
Key concepts: Accounting, Accounting information system, Quality (philosophy), Management accounting, Control (management), Cost accounting, Throughput accounting, Business