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

The basic task of the accounting staff is to provide the users with accounting information,which is the final product of the accounting work.Its quality is not only related to the enterprise benefit,but also directly affects the decision-making of business leaders and may even affect the stability of modern market economy.Internal control belongs to an important part of enterprise management.The enterprise's internal control system contains the accounting information system of the enterprise.The internal control environment is the basis of internal control,so all the elements of the internal control environment are closely linked with the quality of enterprises accounting information.With the economic development,in order to rectify market chaos,CSRC is also conducting a serious investigation of the financial fraud of listed companies.It is not difficult to find that some of the listed companies that have been warned or administratively punished by the CSRC have defects in the internal control environment,for instance,unreasonable organizational structure,unclear allocation of power and responsibility,lack of enterprise culture construction.By analysis of the relationship between the elements of the "*STKunming Machine" internal control environment and the quality of accounting information,it is proposed that enterprises should improve their internal control environment and improve the quality of accounting information.This paper mainly uses the normative analysis and case analysis,carrys out qualitative and quantitative analysis of the research object by Enumerating data and drawing enterprise enterprise information chart,and focuses on how to improve the internal control environment and the quality of accounting information.The case of"*STKunming Machine" is analyzed in detail.The background,purpose,meaning,content and method of the topic are expounded in the first part of the article.With drawing on the existing research results at home and abroad,the domestic and foreign literature on the internal control environment and the quality of accounting information are sorted out.Combined with principal-agent theory,fraud triangle theory and other related theories,the paper summarizes the influence of internal control environment on the quality of accounting information,and paves the way for the following case analysis.In the case introduction part,firstly,the basic situation of"*STKunming Machine" is introduced through the words,data and graphs and the influence of "*STKunming Machine" internal control environment on the quality of accounting information is also described.Secondly,in view of the flaws in the"*STKunming Machine"internal control environment,this paper analyzes the reasons for existing the information quality problem.Finally,according to the existing problems,the countermeasures to improve the internal control environment of"*STKunming Machine" is proposed.This paper selects the newly listed company case for research,which has a positive meaning for valuing the internal control environment and improving the quality of accounting information of enterprises.