CAJ | 학술논문

会计信息是维护资本市场稳定与效率的重要工具，特别是在资本市场运行中具有十分重要的额作用，与此同时，会计信息的基本特征就是提供信息使用者决策有用的信息，帮助投资者做出正确合理的决策。我国目前社会正处于转型期，会计信息失真，会计信息质量一直让人担忧，但是理论界还没有有效的方法可以防止这种情况。理论界一致认为通过有效的内部控制可以来约束会计信息质量。文章以此为契机，针对目前研究的不足对构建以及内部控制质量与会计信息质量关系这两大问题做了一些创新性和有益的探索，以期对这些问题的研究提供新的思路。
회계신식시유호자본시장은정여효솔적중요공구，특별시재자본시장운행중구유십분중요적액작용，여차동시，회계신식적기본특정취시제공신식사용자결책유용적신식，방조투자자주출정학합리적결책。아국목전사회정처우전형기，회계신식실진，회계신식질량일직양인담우，단시이론계환몰유유효적방법가이방지저충정황。이론계일치인위통과유효적내부공제가이래약속회계신식질량。문장이차위계궤，침대목전연구적불족대구건이급내부공제질량여회계신식질량관계저량대문제주료일사창신성화유익적탐색，이기대저사문제적연구제공신적사로。
Accounting information is an important tool to maintain the stability and efficiency of capital market , es-pecially during the operation of the capital market,it plays a quite important role., at the same time, the basic characteris-tics of accounting information is to provide information users useful information to make decisions and help investors to make reasonable decisions. Society is in a transformation period in our country, the distortion of accounting information and the quality of accounting information has been worrying, but there is no theoretically effective method to prevent these situations. Theorists agree that the quality of accounting information can be controlled with effect internal control. This pa-per took this as an opportunity and made some innovative and useful explorations into the shortcomings in researches and the relationship between the quality of internal control and the quality of accounting information ,hoping to provide a new thought for the researches on these problems.