The Research On Influence Of Listed Company’s Internal Control To Accounting Earning Quality

In2010, the Ministry of Finance together with China Securities Regulatory Commission, National Audit Office, China Banking Regulatory Commission and China Insurance Regulatory Commission jointly issued a series of "internal control supporting guidelines marks China’s internal control to enter a new stage. Internal control, an important part of business management activities, encourages enterprises to continuously walked profitability objectives and development strategy, and reduces accidents in this process, shows an increasingly important role in the actual corporate governance. A basic work as an important business management activities and the market economy, from the nature point of view, it is a self-examination, self-regulation and self-restraint of the dynamic system for the realization of the enterprise established production and management objectives; constitute from their point of view, it includes internal accounting controls to ensure that all their work and business objectives can be achieved internal management control, and ensure the safety and integrity of corporate assets, to the parties concerned to provide true and reliable financial and accounting information; The objective point of view, it is reasonable to ensure the legal compliance of business management, reasonable assurance that the security of corporate assets, reasonable assurance that the authenticity and reliability of corporate financial reporting and related information, improve operational efficiency and effectiveness and to promote enterprise development strategy. Thus, the enterprises to implement and improve internal control and effective plays a vital role in risk prevention capability, can reduce financial fraud, and ultimately improve the quality of accounting earnings.Starting from the internal control element of the design of internal control index model, listed companies in China since2010, five ministries issued a series of new guidelines for internal control of supporting the implementation of internal control of its accounting earnings quality. First this article analyzed theoretically the internal control of accounting earnings quality from internal control, accounting earnings quality-related research and theory; then conducted a comprehensive analysis of the current state of our internal controls and accounting earnings quality, literature regression, the hypothesis on the basis of theoretical analysis and Analysis, and then conduct an empirical regression model was established to use Eviews6.0Disadvantaged effective securities market conditions, internal control, accounting earnings quality analysis, the results prove the hypothesis, and the following conclusions:1) the implementation of the internal control system is effective, so the government and other regulatory agencies should intensify supervision;2) the implementation of the internal control of listed companies and improve the situation will affect the quality of accounting earnings, internal control is effective guarantee of the reliability of financial reporting listed companies should actively implement and improve its internal control system. Finally, this paper stipulates relevant policies and suggestions on how our government regulators to strengthen supervision and listed companies how to effectively implement internal control and thus improving the quality of accounting earnings.