Research On The Quality Improvement Of Accounting Information Of Y State-Owned Group Company From The Perspective Of Internal Control

State-owned enterprises are an important guarantee for the sustained,healthy and stable development of China's national economy.The current reform of state-owned enterprises is in full swing with the in-depth development of the market economy.It puts higher demands on state-owned enterprises to improve the state-owned assets management system,establish a modern enterprise management system,form a market-oriented operating mechanism,and enhance the vitality of the state-owned economy.Accounting information is a bridge between state-owned enterprises and investors.It directly reflects the performance of the company's management's fiduciary responsibility and directly affects the investment decisions of accounting information users.The financial reporting objectives that enterprises expect to achieve by internal control are another expression of the quality requirements of accounting information.This paper builds a framework by asking questions,analyzing problems and solving problems,and uses internal control theory,earnings management theory,principal-agent theory as the theoretical support,mainly using literature review method,comparative analysis method,qualitative analysis method,case analysis and other methods.Based on the premise of the State-owned Assets Supervision and Administration Commission(SASAC)on the supervision of state-owned sole proprietorship enterprises,according to the actual case of Y state-owned group companies,the improvement path of the accounting information quality of state-owned group companies from the perspective of internal control was discussed.The main body of this paper is divided into five parts.The accounting information quality of Y State-owned Group Company is analyzed from the perspective of internal control and the rationalization suggestions are put forward.The first part introduces the research background and research significance of this paper,and summarizes the research status at home and abroad.And commented,pointed out the research method and research framework of this paper,and also described the innovation and limitations of this paper.The second part briefly describes the internal control theory,including the definition,objectives and elements of internal control;introduces the accounting information quality theory,including the concept of accounting information and accounting information quality,and the characteristics of accounting information quality.The third part introduces the background of the state-owned group company and the six business segments,and will present the three responsibilities of the state-owned assets committee of the state-owned group company “manager”,“management” and “management assets”,and summarize the three responsibilities.The State-owned Assets Supervision and Administration Commission's requirements and four measures for the quality control of accounting information of Y state-owned group companies.The fourth part analyzes the status quo of accounting information quality of Y state-owned group companies from three aspects: accounting information disclosure distortion,accounting information processing irregularity and budget management implementation.The following five influencing factors are listed based on internal control: corporate governance structure Defects,the internal control system of the enterprise is imperfect,the risk management mechanism is not perfect,and the human resources construction of financial personnel is insufficient.The fifth part puts forward the path of improving the quality of accounting information of Y state-owned group companies from the perspective of internal control.First,it starts with strengthening the performance of accounting responsibility of the board of directors,strengthening and perfecting the work of the board of supervisors,clarifying the division of duties and authorization,and establishing the concept of internal control.The corporate governance structure;the second is to establish and improve the internal accounting control system of the enterprise,improve the unified accounting system construction,make full use of financial information management,and pay attention to the preparation and implementation of refined budget;third,improve the accounting supervision system and utilize external supervision.Strengthen internal audit supervision;Fourth,build a sound risk management system;Fifth,strengthen the human resources construction of financial personnel,gradually promote the financial personnel appointment system,establish a long-term mechanism for financial personnel training,and accelerate the construction of reserve financial personnel.