摘  要：时代的步伐在不停地往前迈步，经济市场也随之发生很大的进步。会计信息对企业投资和经营活动带来了很大的参考价值。会计信息能够在一定程度上反映企业一段时间内的经营状况如何，以及使决策者能够正确采取适当的措施和决策，是企业制定重大决策的一个参考因素。是以，会计信息失真对企业做出重大决策以及战略目标具有一定的理论意义及现实意义。造成会计信息失真存在诸多原因，在经历较长时间的摸索后，如今内部控制原因被越来越多的企业重视，并着手从这角度来改善并提升会计信息质量。本文主要从内部控制角度来分析其在企业中会计信息失真的影响，以“紫鑫药业”为例来具体分析，详细分析内部控制对会计信息的作用，最终从内部控制方面来分析治理对策。希望这些以内部控制的角度展开的分析可以使大家更好的认识会计信息失真，帮助企业如何从内部控制方面来管理企业的财务信息安全，能够为市场经济的发展发挥一些作用。

关键词：内部控制；会计信息失真；危害；影响

The Influence of the Internal Control of Accounting Information Distortion

Abstract: the pace of the times constantly move forward, and the economic market is great progress accordingly. Accounting information for the enterprise investment and business activities has brought great reference value. Accounting information can to a certain extent, reflect the status of business over a period of time and enables decision makers to correct real-time when measures and decision-making a reference factor is the enterprise important decisions.as a result, the distortion of accounting information to make important decisions and strategic goals has certain theoretical significance and practical significance. Accounting information distortion has many reasons, after a long time exploration, now is more and more enterprises pay attention to internal control reasons, and set about from this angle to improve and enhance the quality of the accounting information. This article mainly from the perspective of internal control to analyze their influence in the enterprise accounting information distortion, “Zixin pharmaceutical” as an example to specific analysis, detailed analysis of the role of internal control of accounting information, finally from the aspects of internal control for the analysis of countermeasures. Hope these to the analysis of the internal control angle can try to play you a better understanding of accounting information distortion, help enterprise how to manage the enterprise from the aspects of internal control of financial information security, is able to play some role in the development of market economy.

Key words: The internal control; Accounting information distortion; Harm; Impact

目    录

摘  要 1

Abstract 1

一、内部控制和会计信息失真的相关理论 3

（一）内部控制的相关理论 3

（二）会计信息失真的相关理论 3

（三）会计信息失真的危害 3

二、内部控制与会计信息失真的现状分析 4

（一）内部控制的现状 4

（二）会计信息失真的现状 5

三、内部控制对会计信息失真的影响——以“紫鑫药业”企业为例 5

（一）“紫鑫药业”财务造假案例回顾 5

（二）“紫鑫药业”案例原因分析 7

四、内部控制对会计信息失真的影响分析 9

（一）内部环境对会计信息质量的影响 9

（二）风险评估对会计信息质量的影响 9

（三）控制活动对会计信息质量的影响 10

（四）信息与沟通对会计信息质量的影响 10

（五）监督控制对会计信息质量的影响 10

五、内部控制对会计信息失真的治理对策 11

（一）加强企业内部控制制度建设，提高会计信息人员的职业素质 11