Study On The Internal Control Environment And Accounting Distortion

In recent years, serious distortion of accounting information has happened in the countries all over the globe. Frequent case of accounting fraud, and causing serious consequences. Making accounting information on how to face and solve the distortion it became the world’s socio economic areas of the field of accounting and the whole hot topic of discussion has been concerned about the extent of its all time high.The accounting information system which is under the internal control frame, Strengthens the internal control environment construction, can enable the internal control smoothly to carry on. inevitably must be influenced by the internal control. And the internal control environment. Through the analysis on the enterprise which provide false accounting information, can be found that there are problem in governance structure, enterprise culture quality employee and managers. So the flaw in internal control environment is an important reason of false accounting information. Therefore, the article starts from internal control environment, analyzes the source of false information, wish to find some practicable measures to re-construct internal control environment system, improve efficiency of control and accounting information.The article divides into four parts:The first part, generalizes internal control environment theory and serious distortion of accounting information theory. The second part analyzes theoretically factors of internal control environment which include corporate governance structure, organizational structure, enterprise culture, human resources policy and internal audit how to affect the distortion of accounting information It includes shareholders’meeting, t of board of director, f supervising committer, organizational structure set, the division of rights and responsibilities, management philosophy and management style, integrity and moral values, managers’human resources policy, accountants’human resources policies policy, internal audit. The third part introduces case about, analyzing its reasons of distortion of accounting information based on the internal control environment. The fourth part, in order to resolve the distortion of accounting information, according to present situation of quality of accounting information in Wuliangye Group Co., Ltd, how to improve enterprise internal control environment is to be proposed. The innovation of this article is introducing case,through introducing case and linking to internal control environment and accounting distortion, to solve the distortion of accounting information by improving internal control environment.