The Research Based On The Perspective Of Internal Control Environment To Improving The Accounting Information

Accounting information as a result of the specific economic subject accountingbehavior, in today’s economic life, is playing an increasingly important role, it ispeople’s understanding of enterprise financial position, operating results of a key, isalso related to the main body of management and decision-making basis. Along withthe economic construction in our country, the role of accounting information isincreasingly prominent. In our country, the accounting information distortion isseriously, the accounting information quality is tangible. How to improve theaccounting information disclosure of listed companies, improve the quality ofaccounting information, has always been an important subject of modern financialaccounting research.Through summarizing the characteristics of high quality accounting information,as well as analyzing the causes of accounting information distortion, from the Angleof the internal control environment, searching for ways to management accountingerrors, accounting fraud, were studied to construct a reasonable framework system ofinternal control environment, to ensure the quality of accounting information. Basedon this, this paper elaborates the importance of internal control environment, theinternal control environment on the impact of accounting information quality hasmade the comprehensive analysis, build a set of index system of internal controlenvironment evaluation model to make reference for the evaluation of enterpriseinternal control environment, in accordance with the international advanced model-2013the COSO internal control report about the new requirements of the overallframework, the internal control system from the five principles of controlenvironment combined with the key elements of the internal control environment forthe construction of internal control environment system and improvement Suggestionsand measures are put forward.