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

Accounting information is the basis of the efficient operation of social economy,and the improvement of quality of accounting information can help enterprises to strengthen and improve the operation and management,also can help government departments to regulate economy.And in the internal control environment,accounting information is bound to be affected by the internal control environment.Therefore,this paper has important practical significance.The main research content of this article is the correlation between the internal control environment and the accounting information quality.First of all,this paper analyzed the theory of the internal control environment,accounting information quality and the internal control environment impact on the quality of accounting information.And then,based on the reference of research status at home and abroad,this paper combined with the specific situation of listed companies in our country,established multiple regression model and made empirical analysis on the issue of the relativity of internal control environment and the quality of accouting information by the method of quantitative analysis.This article selects 405 Shenzhen A-share listed companies,and a total of 1215 observations as the research sample,puts forward seven hypotheses in two levels,and builds the internal control environment evaluation index system,selects explained variables and explanatory variables,sets up multiple linear regression model,and studies relevance to the quality of accounting information respectively from the overall internal control and elements of internal control environment and the degree of correlation.This study obtained the following conclusions: the internal control environment and the quality of accounting information have a positive correlation.The elements of the internal control environment in the institutional setup and responsibilities distribution,human resource policy,the internal audit organization,enterprise culture,corporate social responsibility are positively related to the quality of accounting information,company ownership structure is negatively related to the quality of accounting information.Among these elements,the biggest factor is human resource policy,the smallest factor is corporate social responsibility.Finally,according to the results of the theoretical research and empirical analysis,this paper proposes six suggestions to improve the quality of accounting information.Optimize the company's equity structure,try to solve the problem of "a dominant";Improve the organization and responsibilities,the board of directors and board of supervisors and other departments do their job;In order to strengthen the management of human resources,improve the incentive mechanism and training mechanism;Effectively play a role of accounting information,we will accelerate the establishment of a special internal audit mechanism;To strengthen the construction of enterprise culture and seek to establish the common goal between enterprises and employees;Performance of the corporate social responsibility actively,and establish a good image for the enterprise.