企业内部控制对盈余持续性的研究-以C企业为例.docxVIP

- 摘 要 会计盈余是企业的经营状况的重要指标，盈余的质量的好坏完全地反映了企业的信息使用的决策者的好坏，也反应了企业内部控制情况的好坏。而盈余持续性是判断企业的盈余质量是否的达标的存在，企业投资人会根据他对信息的判断决定盈余持续性的时间长久，从而对自己负责的企业做出对盈余合理、准确的预期，保障企业的利益。本文介绍了企业内部控制的一些相关概念，了解了内部控制的重要性和对内部控制会造成影响的影响因素。通过对内部控制的了解，研究盈余持久性与内部控制相互之间不可磨灭的影响，最后提出关于企业内部控制中存在的一些问题，及这些问题会对企业的长远发展会造成的影响，分析这些问题的产生、因素和内部控制的缺陷，一一找出这些问题相应的解决办法。并对存在的问题进行改善措施，改善后的结果与改善前的企业状况进行对比，研究企业内部控制对盈余持续性的影响.帮助公司改善经营管理，充分利用现有资源，提高行业竞争能力和盈利能力，使企业提高营业能力。 关键词： 会计盈余；盈余质量；盈余持续性 Abstract Accounting earnings are an important indicator of the companys operating conditions. The quality of earnings fully reflects the quality of the decision-makers of the companys information use, and also reflects the internal control of the company. The persistence of earnings is the existence of the judgment of whether the quality of the companys earnings is up to standard. The enterprise investor will determine the duration of the earnings based on his judgment on the information for a long time, so as to make reasonable and accurate expectations of the earnings of the enterprise he is responsible for. Protect the interests of the company. This article introduces some of the relevant concepts of internal control of the enterprise, and understands the importance of internal control and the influencing factors that affect internal control. Through the understanding of internal control, we study the indelible influence between earnings persistence and internal control. Finally, we put forward some problems in the internal control of enterprises, and the impact these problems will have on the long-term development of enterprises. The problems, the factors and the defects of internal control, and find out the corresponding solutions to these problems. Improve the existing problems, compare the improved results with the pre-improvement situation, and study the impact of internal control on earnings continuity. Help the company improve its management, make full use of existing resources, and improve the competitiveness of the industry. P