基于IFRS准则的企业会计信息质量研究
摘 要
该研究以基于IFRS准则的企业会计信息质量为研究对象，旨在探究企业会计信息质量的影响因素、问题现状及解决对策，为优化企业会计信息质量提供参考。论文采用文献综述、理论分析和实证研究相结合的方法，通过对相关文献的分析，梳理出了IFRS准则的相关概念和评价模型。研究结果表明，企业会计信息质量与公司的内部控制、全面财务预算、企业文化等方面息息相关，缺乏管理上的有效性和透明度是导致当前企业会计信息质量问题的主要原因。针对这些问题，研究提出了控制会计信息质量的关键因素、优化基于IFRS准则的会计信息管理及提升企业内部控制有效性等对策，以期为企业有效提升会计信息质量的管理水平提供参考和建议。
关键词：IFRS准则、会计信息质量、内部控制
Abstract
This study takes the enterprise accounting information quality based on IFRS standards as the research ob ject, aiming to explore the factors affecting the quality of enterprise accounting information, the status quo of problems and solutions, so as to provide reference for optimizing the quality of enterprise accounting information. This paper uses the methods of literature review, theoretical analysis and empirical research, and through the analysis of relevant literature, sorts out the relevant concepts and evaluation models of IFRS criteria. The results show that the quality of enterprise accounting information is closely related to the company's internal control, comprehensive financial budget, corporate culture and so on. The lack of effectiveness and transparency of management is the main reason for the current quality problems of enterprise accounting information. In view of these problems, this paper puts forward countermeasures such as key factors controlling the quality of accounting information, optimizing the accounting information management based on IFRS standards and improving the effectiveness of enterprise internal control, so as to provide reference and suggestions for enterprises to effectively improve the management level of accounting information quality.
Keyword:IFRS standards, accounting information quality, internal control
目 录
1. 绪论 1
1.1 研究背景 1
1.2 研究目的及意义 1
1.3 研究内容及方法 1
2. 相关概念及理论基础 3
2.1 IFRS准则概述 3
2.2 企业会计信息质量相关概念解析 3
2.3 企业会计信息质量评价模型 3
3. 企业会计信息质量问题分析 5
3.1 企业会计信息质量的影响因素 5
3.2 当前企业会计信息质量问题现状 5
3.3 企业会计信息质量问题所带来的影响 5
4. 优化对策与问题解决 7
4.1 会计信息质量控制的关键因素分析 7
4.2 基于IFRS准则的会计信息质量管理优化 7
4.3 提升企业内部控制有效性的对策 7
5. 结论 9
参考文献 10
致 谢 11
摘 要
该研究以基于IFRS准则的企业会计信息质量为研究对象，旨在探究企业会计信息质量的影响因素、问题现状及解决对策，为优化企业会计信息质量提供参考。论文采用文献综述、理论分析和实证研究相结合的方法，通过对相关文献的分析，梳理出了IFRS准则的相关概念和评价模型。研究结果表明，企业会计信息质量与公司的内部控制、全面财务预算、企业文化等方面息息相关，缺乏管理上的有效性和透明度是导致当前企业会计信息质量问题的主要原因。针对这些问题，研究提出了控制会计信息质量的关键因素、优化基于IFRS准则的会计信息管理及提升企业内部控制有效性等对策，以期为企业有效提升会计信息质量的管理水平提供参考和建议。
关键词：IFRS准则、会计信息质量、内部控制
Abstract
This study takes the enterprise accounting information quality based on IFRS standards as the research ob ject, aiming to explore the factors affecting the quality of enterprise accounting information, the status quo of problems and solutions, so as to provide reference for optimizing the quality of enterprise accounting information. This paper uses the methods of literature review, theoretical analysis and empirical research, and through the analysis of relevant literature, sorts out the relevant concepts and evaluation models of IFRS criteria. The results show that the quality of enterprise accounting information is closely related to the company's internal control, comprehensive financial budget, corporate culture and so on. The lack of effectiveness and transparency of management is the main reason for the current quality problems of enterprise accounting information. In view of these problems, this paper puts forward countermeasures such as key factors controlling the quality of accounting information, optimizing the accounting information management based on IFRS standards and improving the effectiveness of enterprise internal control, so as to provide reference and suggestions for enterprises to effectively improve the management level of accounting information quality.
Keyword:IFRS standards, accounting information quality, internal control
目 录
1. 绪论 1
1.1 研究背景 1
1.2 研究目的及意义 1
1.3 研究内容及方法 1
2. 相关概念及理论基础 3
2.1 IFRS准则概述 3
2.2 企业会计信息质量相关概念解析 3
2.3 企业会计信息质量评价模型 3
3. 企业会计信息质量问题分析 5
3.1 企业会计信息质量的影响因素 5
3.2 当前企业会计信息质量问题现状 5
3.3 企业会计信息质量问题所带来的影响 5
4. 优化对策与问题解决 7
4.1 会计信息质量控制的关键因素分析 7
4.2 基于IFRS准则的会计信息质量管理优化 7
4.3 提升企业内部控制有效性的对策 7
5. 结论 9
参考文献 10
致 谢 11
