Study On The Relationship Between The Internal Control Quality And The Quality Of Accounting Information

With the continuous development and improvement of the capital market, the academiccommunity pay more and more attention to internal control directive on the quality ofaccounting information. A very close relationship exists between the quality of internalcontrols and the quality of accounting information. Norms of corporate accountingrecognition, measurement and reporting behavior to were given by the new "EnterpriseAccounting Standards" issued in2006. On June28,2008, Ministry of Finance, theSecurities and Futures Commission, the Audit Commission, the CBRC, CIRC and otherdepartments jointly issued the "internal control norms", on April26,2010, five ministriesjointly issued the "internal control supporting guidelines."These specifications is toestablish a sound internal control to provide a lot of guidance.The decision usefulness of accounting information qualitative characteristics of themost basic and important features, the quality of accounting information will directly affectthe users of information to decision-making. The most essential feature of accountinginformation is the decision usefulness．The quality of accounting information has a directeffect on the decisions and consequences of decision-makers．However, it is an undoubtedfact that the quality of accounting information is becoming worse and Worse indomestic．How to improve the quality of information disclosure and the quality ofaccounting information has become an important subject in the field of financialaccounting.Realities and research is still in the existing research on the inadequacies of someexploration and innovation, by building the internal control evaluation system and theconsideration of the internal quality control and quality of accounting information. On therelationship between the two studies provide new ideas．First, through internal control, risk management and quality of accounting informationtheory is reviewed and defined, from the common approach to development and theoreticalbasis to analyze the relationship among play a fundamental supporting role for empiricalresearch. And by the surplus of information instead of the quality of accountinginformation, and draw a series of conclusions.Subsequently, the descriptive statistics with the model calculated the Shenzhen-listedsample internal quality control, while correlation analysis and regression with the SPSSsoftware to identify the influencing factors, the test article proposed two assumptions.Finally, on the basis of the conclusions in this article, it is proposed to increase thequality of internal controls and accounting information quality policy advice. The sametime, shortcomings in the study of the article are also made a further outlook.