Empirical Research Of The Impact Of Internal Control Environment On The Accounting Information Quality

Accounting information is the guarantee of capital market efficiency,the rational allocation of resources and the foundation of the national macroeconomic regulation and control.Accounting information quality is the combined characteristics of conforming to the provisions of the accounting information products. Measure of the accounting information quality does not have a unified standard, qualitative analysis is a recognized measure method,in 1989,IASC proposed correlation, understandability, reliability and comparability measure as the component of the accounting information quality characteristics. Through the regulation and restriction of the enterprise,internal control further on the quality of accounting information,and plays an important role on the accounting information.On May 14,2013,the United States COSO duly issued new internal control framework,the five elements into the corresponding article 17principles, on the principle of control environment among them has:the organization’s commitment to ethics,the supervision of the board of directors,the management of authorization and responsibility,the organization of personnel management,staff responsible for internal control. Our country"enterprise internal control basic norms"request environment generally include ownership structure,governance structure,institutional setup and responsibilities distribution,internal audit,human resources policies and corporate culture, etc.Based on the data of shenzhen stock exchange main and SME panels as the research object, adopts standard methodology and empirical methodology,the comparison of different internal control environment factors impact on the quality of accounting information of the similarities and differences, perfect the system of the control environment of listed company structure,reduce the possibility of accounting information distortion, and gradually improve the quality of accounting information in listed company itself management ability.Subject studies the full text five parts:The first part list the background and topic significance; Summary about accounting information quality at domestic and foreign, the internal control environment and the relationship of the related literature, understand the direction of the existing research, method and conclusion, to guide the writing of this article; Specific research contents and research methods and innovations.The second part is theoretical analysis, the meaning of the internal control environment and the impact information, the connotation characteristics and measuring method. The third part of the research design, including hypothesis, sample selection and data sources, three variables definition and construction of the multiple linear regression model. The fourth part is the empirical analysis, through the application of EXCEL and SPSS21.0, the object of study on descriptive statistics, correlation analysis and orderly variable Logistic regression analysis, draw their contrast conclusions. The fifth part is conclusion and Suggestions.This article research conclusion shows:the enterprise internal control environment has a significant effect on the quality of the accounting information,but the main and SME plate internal control environment factors affecting the quality of the information is different. In view of the differences,this paper puts forward the corresponding policy recommendations.