Research On The Quality Of Enterprises' Accounting Information Based On Internal Control

Along with the development of market economy gradually, accounting information quality seems particularly important. However, repeated the accounting fraud case not only hurt investor confidence and harm the interests of stakeholders, but also undermines the healthy operation of the market, hindering social and economic development, thereby increasing the quality of accounting information has become essential. Internal control is a control which implement from the source of accounting information, inadequate internal control is the primary cause to poor quality of accounting information, strengthen internal control helps to ensure the fundamental quality of accounting information, thereby protecting investors and creditors and other legitimate rights and interests of stakeholders, rebuild investor confidence and ensure the effective operation of capital markets.In the study of scholars, this paper based on the related theory of accounting information quality and internal control, evaluate and research the internal control factors which affecting the accounting information. First of all, discusses the related theory of accounting information quality and internal control, introduced the content and features of accounting information quality. Discuss the meaning, evolution and the basic elements of internal control. Secondly, analysis influence of the internal control on accounting information quality, introduced the status of accounting information quality, explore the imperfection of the internal control which impact accounting information, and with Hunan TianYi technology Co. LTD fraud case as an example to illustrate the internal control of accounting information quality caused significant influence. Once again, from the internal environment, risk assessment, control activities, information and communication, internal supervision five aspects, designed evaluation index system of internal control. Utilize AHP and fuzzy comprehensive evaluation to evaluate the internal control. Finally, put forward countermeasures to improve the quality of accounting information from the angle of internal control.This study tries its best to improve the quality of accounting information. At the same time on the internal control evaluation practice also has certain directive significance.