Internal Control System Of Enterprise Accounting Information Influence Factor Research

The rapid development and wide application of computer informationtechnology has brought new changes to the production and operation activities, and atthe same time also brought new risks to the enterprise accounting information systems.Following the outbreak of the Enron and WorldCom events, such as financial fraud,have appeared in the Public Company Accounting fraud. Factors which lead to theoccurrence of cases of accounting fraud, and what factors affect the accountinginformation system of internal control level. This issue has been the focus of attentionof financial theory and practice. Although the scholars on the impact of internalcontrol factors made many theoretical explanations, and corporate accountinginformation systems internal control factors, there is a lack of research.At the sametime, due to the complexity and specificity of the real economy, some factors are nolonger influencing factors of corporate accounting information system of internalcontrol. So, combined with China’s practical to study the impact of corporateaccounting information system of internal control factors is particularly important.There are many influencing factors of corporate accounting information systemof internal control to standardize the research method and empirical studies of thefactors that affect accounting information system of internal control in order to testthe impact of corporate accounting information of internal control and its impact, thetheoretical analysisand empirical research. Empirical Study of the required data iscollected through a questionnaire. Using factor analysis to extract the14indicatorsthat reflect the level of corporate accounting information system of internal controlaffect the four common factors, the formation of corporate accounting informationsystem of internal controls reflect accounting information system of internal controlthe level of comprehensive evaluation model; The use of multiple linear regressionanalysis to examine the nature of an enterprise and the enterprise in which industryand enterprise development stage of leadership types, the overall educational level ofthe corporate accounting staff, and the degree of attention and other factors, whetherinternal control of the corporate accounting information there is a significant linearrelationship;use of variance test and independent samples T-test results to verify the regression analysis.The results show that the stage of enterprise development, leadership style andcorporate internal control of accounting information systems degree of attention tothree factors corporate accounting information system of internal control. For thisstage enterprise accounting information system of internal control problems andpropose some constructive comments.