Discussion Of The Effect Of Internal Control Environment's Elements Upon The Quality Of Accounting Information

The accounting information can coordinate benefit-assignment. It's the information foundation of benefit assignment and wealth shift. Thus the false accounting information inevitably causes the result of benefit assignment unfair, destructs market mechanism, harms investor's benefit and confidence to the capital market. But it's a popular phenomena that the accounting information can't reflect enterprises' true financial condition, whereas in our or foreign country. The quality of accounting information quality is to be worried. How to improve the quality of accounting information quality has already become an urgent question.The internal control environment refers to the various factors that have an influence on establishing, strengthening and weakening the special policies, procedures and efficiency, which is the premise and foundation of the internal control. When internal control environment being developed, internal control system should run smoothly. Strengthens the internal control environment construction, can enable the internal control smoothly to carry on. The accounting information system which is under the internal control frame, inevitably must be influenced by the internal control and the internal control environment. The excellent internal control environment and the effective internal control system can improve the quality of accounting information. The flaw in internal control environment which causes the internal control ineffective is an important reason of false accounting information. Through the analysis on the enterprise which provide false accounting information, can be found ineffective governance structure, misleading enterprise culture, poor quality employee and managers. The question which imperfect internal control environment brought has become a noticeable realistic problem.However, when discussing the problem of false accounting information, scholars pay more attention on developing internal control system, the accountants' moral, neglect the function of internal control environment on accounting information. Internal control environment doesn't link with quality of accounting information. Therefore, the article starts from internal control environment, discusses the effect of every element of internal control environment upon the quality of accounting information, analyzes the source of false information, wish to find some practicable measures to re-construct internal control environment system, improve efficiency of control and accounting...