Research On The Influence Of Internal Environment Defects On Accounting Information Distortion

Accounting information is an important factor to maintain the stable operation of the market economy system,and it is also the basis and important basis for stakeholders to conduct market transactions.But because accounting information is provided by enterprises,the quality level of accounting information is directly related to the way of accounting treatment and information transmission.As a corporate governance mechanism,internal control is of great significance to ensure the normal operation of the company,property safety,operating efficiency,and determines the quality of accounting information.Whether internal control can play its due role or not,internal environment is an important prerequisite,it is also directly related to the level of accounting information quality.The human resource management system,the organizational structure and the atmosphere of an enterprise are also a part of the quality of accounting information.Aiming at the internal environment factors of the internal control system of the enterprise,this paper takes the case of the financial fraud of Yabaite company as the research object,combining with the possible impact of the internal environment on the quality of accounting information,gives the corresponding solutions and improvement measures.First of al,the research background of this paper is discussed,and the research methods and significance of this paper are clarified;then,the relevant theoretical documents such as the internal environment of enterprises and the distortion of accounting information are combed and analyzed;then,the current situation of accounting information distortion is summarized and the influence of internal environment factors on accounting information distortion is analyzed;then,the relevant theoretical basis is put forward on the basis of the case of Yabaite company’s financial fraud,this paper analyzes how the internal environmental factors affect the distortion of accounting information.Finally,this paper gives some concrete measures to build corporate culture,improve human resource policy,improve internal audit system and strengthen the new strategic supervision of the company.The innovation of this paper is as follows: at present,the research on internal control and accounting information distortion in relevant literature is mainly focused on the whole of internal control,while the research on a specific element is relatively less.This paper focuses on the perspective of internal environment to study its impact on the distortion of accounting information of enterprises.In addition,at present,for the internal environment elements,the internal environment mainly includes five parts: governance structure,institutional setting and distribution of power and responsibility,corporate culture,internal audit,human resource policy,etc.This paper believes that the internal environment is also affected by corporate strategy and corporate social responsibility,so this paper also summarizes these two elements into the internal environment elements and analyzes them.