The Research Of The Relationship Between The Listed Company’s Internal Control And Quality Of Accounting Information

The stakeholders to understand the business situation,the financial situation and then make management, investment decisions and evaluating its financial position and operating results is on the accounting information. But in recent years, our accounting information is a serious distortion. this phenomenon not only cause economic loss of the investors and creditors, but also shook the foundations of the modern market system, the voice of don’t make false accounts, the fulfilment of integrity, ensure quality of accounting information has become intense. Accounting information, especially the listed company’s accounting information has become the public product. Quality of accounting information is not only the thing of the company and stakeholders, but also the thing of the capital markets and the construction of a modern enterprise system, even it is a big thing for the country’s economic and social stability, for the enterprise,it is the also the big event of its business’s success and the brands development.The quality of accounting information has a direct effect on the decisions and consequences of decision-makers. therefore, we must attach great importance on the quality of accounting information.Many experts and scholars also always been to research how to improve our accounting information’s disclosure of a listed company system, thus enhancing the quality of accounting information. At present, the academia have been considered that:internal control’s degree of perfection decides the quality of accounting information. American Treadway committee in the investigation found that the internal control deficiencies and deletion are affected the quality of accounting information. Such as the board is not perfect, internal control weakness and lack of internal audit, etc. Nearly 50% financial fraud case can be blamed for all or part of internal control failures. thus, internal control have a great significance for reducing corruption and can ensure the quality of accounting information. On the basis of this, first,after reviewing the related theories on internal control and accounting information quality,the common basis of theoretical as starting point of internal control and accounting information quality,and then analyzes the relationship between the two theoretically.secondly,,use of quantitative analysis and standardize research methods, analysis the influence of the internal control to the listed company’s accounting information; finally, through the case of internal control, that the improvement of quality of accounting information have a positive role in the end of a perfect; At Last, this thesis gives some advices on how to improve the internal control and the quality of accounting information.