Internal Control Environment Of Accounting Information Distortion Research Questions Perspective

In recent years, accounting information distortion cases become more and more, the impact is extremely bad and getting worse. How to control accounting information distortion phenomenon, has become a hot topic of global accounting field. It has been more from the perspective of accounting professional ethics that is cooking the books accounting personnel, resulting in false financial reporting, or certified public accountant with the company’s management and accounting staff collusion, false audit report issued jointly, but this root of the problem untouched. This paper argues that the situation of the internal control environment is an important cause of distortion of accounting information. Because the internal control environment is the foundation of internal controls, only to improve the internal control environment of enterprises, in order to allow the effective operation of internal controls. And accounting information system of internal control is included in the framework, will be restricted internal control environment. In addition, there are a lot of accounting fraud by the company for analysis, it is easy to find that there are a lot of imperfect governance structure, corporate culture consciousness, internal audit, such as the lack of independence of a series of internal control environmental problems, so the internal control environment the vulnerability is causing failure of internal control, which led to an important reason for the prevalence of accounting information distortion.From the perspective of the internal control environment, the impact of environmental factors on internal research and accounting information distortion control, and made the actual situation by improving the internal control environment to achieve specific methods to prevent and resolve accounting information distortion problem. The main body of this paper consists of four parts:The first part of the internal control environment and the basic theory of accounting information distortion elaborate. The second part analyzes the impact of environmental factors on the internal control of accounting information distortion problem. Mainly from the organizational structure, corporate culture, human resources policies and internal audit four elaborate. The third part, combined W accounting information distortion case specific analysis. Finally, in the case of W’s proposed based domestic listed companies to improve internal control environment, some of the recommendations in order to prevent and control of accounting information distortion.From the perspective of the internal control environment of the causes of distortion of accounting information to analyze the presence, combined with W’s case, the study found:the internal control environment equity imbalance, the Board of Directors and management staff to set institutional settings confusion, independent directors and audit committees useless; lack of credibility, lack of proper management of the management philosophy and operating style; human resources policy is unreasonable; internal audit function and a series of defect causing the failure of accounting information transmission inefficiencies and financial fraud breeding.To solve the above problems that is proposed in the following ways appropriate to ensure the authenticity of sound accounting information:to optimize the organizational structure that is optimized by the introduction of the shareholding structure of institutional investors, a clear division of responsibilities and measures to improve the independent director system such as accounting information generation provides some protection; by creating a culture of corporate integrity, clear leading role of managers and employees and management to strengthen risk awareness to foster a healthy corporate culture, so as to effectively prevent distortion of accounting information; through improved management of human resources policies, especially accounting personnel selection and training, to guarantee the professional quality of accounting personnel; through increased emphasis on the audit committee of internal audit to create a good internal audit environment, combined with the improved selection criteria for internal audit staff and improve internal audit management system to achieve the purpose of preventing financial fraud.