| The most essential feature of accounting information is the decision usefulness. The quality of accounting information has a direct effect on the decisions and consequences of decision-makers. However, it is an undoubted fact that the quality of accounting information is becoming worse and worse in domestic. How to improve the quality of information disclosure and the quality of accounting information has become an important subject in the field of financial accounting. Now, all of theorists agree with that: in order to improve the quality of accounting information, we must pay more attention to the effectiveness of internal control, which has a great influence on the quality of accounting information. Internal control is an indispensable part of the company management activities and it becomes more and more important in the practical work. Therefore, many people have appealed for the improvement of internal control and enforcement of internal control assessment.On the basis of existed studies in theory circle, considering the deficiency of current researches, this thesis mainly focuses on the construction of internal control assessment system and the relationship between the quality of internal control and the quality of accounting information, hoping to provide new ideas for related studies.First, after reviewing the related theories on accounting information quality, this thesis takes the common theoretical basis of internal control and accounting information quality as starting point, and then analyzes the relationship between the two theoretically. This part of work can provide theoretical support for the later empirical study.Second, this thesis constructs the evaluation system of internal control using "COSO" and the "Guideline of internal control" for reference, adopts the AHP method to get the weight, and finally got the ICI index. Furthermore, this thesis chooses the Adjusted Jones Model to computer the controllable accrual profit, and uses it to measure the earning information quality. We also try to analyzing the accounting information form the earning point.Third, this thesis studies the relationship between the quality of internal control and quality of accounting information by means of empirical analysis. Meanwhile it pays great attention to the environment of internal control—one of the most important aspects of internal control. The result indicates that the internal control has the opposite effect on accounting information and the environment of internal control plays an important role.Last, this thesis gives some advices on how to improve the internal control and draws the main conclusion based on the theoretical and empirical research and points out the deficiencies. It also forecasts the future of this research. |
