Corporate Governance & Internal Control And Quality Of Accounting Information

It is business administrators in order to raise business efficiency and result that internal control system, make operational activity follow set regulation and for guarantee accounting true and reliable and control policy and procedure that set up of information. With the standardization of business administration and the magnifying of scale, internal control seems unusually important and essential to control. If you want to know internal control , must to control environment , risk evaluation, control activity , information and communication , monitor and control ,internal control 5 key elements make an intensive analysis. Especially the result that the quality of control environment influences other control procedures to be implemented directly, and company administration structure influences the control environment to a great extent. The company manages to solve shareholders' meeting , directorate, board of supervisors and manager's division of authority & responsibility, in order to set up a system of checking and balancing each other among them, it is the first level control. The healthiness , scientific and normal administration structure will contribute to administration and supervision authorities' setting up essential and economic internal control system, so that internal control system in realize especially * three goals " guarantee financial report authenticity gives play a constructive role. .There are a lot of the reason accounting information is distorted, but in numerous reasons, internal control system imperfect is it it loses efficiency to be main reason to running, internal control system perfection lead to the fact whom operational activity take place untrue and the accountant check and calculate the procedure , check and calculate method conform to rule to cause accounting information can reflect economic true colours of operational activity accurately. So, should guarantee the dependability of accounting information and prevent accounting information from being distorted, must start with perfecting company administrationstructure, set up and implement the healthiness, effective internal control system, respect of checking and calculating from formulation of the budget to execution and accounting etc. carries on strict control, financial report that offer in view of the above contribute to the decision of users of accounting information really.