Research On The Quality Of Accounting Information Influenced By Internal Control Environment

Accounting information is an important basis to maintain the stability of the capital market,is an important basis for the interests of the relevant parties to conclude a transaction,with a very significant external.But the accounting information itself is produced in the enterprise,its quality is the enterprise internal accounting treatment method,information transmission and so on.The internal control system can affect the quality of accounting information by affecting the process of accounting information transmission.Since the "Enron event",the United States has released the "Sarbanes Oxley act" and as a mark in the world began to emphasize the construction of internal control.In the academic circles,there is a lot of research on accounting information quality and internal control,but in the specific to the internal control environment,the research of the past is not enough.Taking this as an opportunity,this paper takes the factors of internal control environment as the breakthrough point,and studies its influence on the quality of accounting information in enterprises by using the method of theory with practice,and makes a supplement to the research of this kind of research.Internal control as an advanced corporate governance mechanism,to ensure its effective operation is to safeguard the safety of enterprise property,improve the operating efficiency,improve the quality of the report,an important guarantee.And the internal control environment is the most important foundation of the internal control,and the importance of the quality of accounting information is also very important.Whether it is the company's internal structure,human resources policy or corporate culture will directly affect the quality of accounting information.This article from the internal control environment,combined with the 2016 just happened "Xintai electric" IPO fraud case,according to the key control points of internal control environment to analyze its impact on the quality of accounting information,and puts forward relevant policy suggestions.For the study,this paper combined with the research background of enterprise accounting information exists at the present stage of China's distortion of accounting information distortion and the internal control environment,and expounds the significance and methods of research;secondly,the internal control environment,accounting information distortion and other related literature review,then combined with theoretical analysis of internal control mechanism of environmental impact on the quality of accounting information,and the new "Xintai electric" delisting event as a case study,the effect of internal control environment accounting information quality on the specific analysis of corporate finance.Finally,this paper puts forward the corresponding solutions to the defects of the internal control environment in the case of "Xin Tai Electric".This paper makes the following innovation on the basis of previous related research: first,previous research on the internal control and the quality of accounting information are mainly from the perspectives of the overall internal control,but the effect of different elements of the internal control on the quality of accounting information is not the same,the construction of internal control of enterprises may also exist on,so this paper choose from the internal control environment of this particular point of view to study its effects on the quality of accounting information may be able to obtain more accurate conclusions.Secondly,this paper chose the latest incident in 2016 as a case study,with a better timeliness is also closer to the status of China's listed companies.The study found that the corporate governance structure,the internal mechanism,the power and responsibility distribution,human resources policy,enterprise culture and so on will have an impact on the quality of enterprise accounting information.In view of the internal control environment problems,this paper puts forward the corresponding settlement mechanism,including the optimization of ownership structure,perfecting the management appointment system,and create a good cultural atmosphere and other policy recommendations,in order to improve the quality of accounting information omitted to contribute.