The Study Of The Impact Of Internal Control Environment On The Accounting Information Quality

Enterprise accounting information quality depends on both the externalenvironment factors and the enterprise internal environment factors.Accounting information quality problem has always been a more outstanding andrealistic problem of our government and the entire world. In recent years，the nationaltreasury make various regulatory measures which including enterprise internal controlsystem，that aim to guarantee the authenticity of accounting information quality. Thenational treasury adopts multiple means to ensure and improve the quality of accountinginformation，and have achieved the good results. But，overall，China’s accountinginformation quality problem is not solved fundamentally，the situation of quality ofaccounting information distortion is still very serious， and many very importantfinancial and accounting fraud problem often happen and which has a very bad effect tothe development of the national economy and the country’s economic health in a longtime. How to prevent the occurrence of financial fraud and accounting fraud case andhow to improve the quality of accounting information has become a social focus.At present， many scholars at home and abroad has analysis the reasons ofaccounting information，some experts started from the Angle of the internal controlenvironment to study the quality of accounting information. Because of the internalcontrol environment is the first factor of internal control, so the internal controlenvironment can have an important impact on the accounting information quality. Butmost of the current studies mainly confined from corporate governance structure，internal institutional setup and responsibilities distribution， internal audit， humanresources policies and enterprise culture to explore the influence of internal controlenvironment’s factors to accounting information quality and consciously orunconsciously ignored the “legal education”.The body of this paper includes five parts，the first part is the overview of thebasic theory of internal control environment and mainly introduce the six elements ofthe internal control environments；The second part mainly make a brief overview to thetheory of accounting information quality， and mainly study the internal controlenvironment how to impact on the quality of accounting information；The third part mainly from the perspective of internal control environment to analyze the currentsituation of the accounting information quality； The fourth part mainly regard the“wan fu sheng ke”as a case and from the perspective of internal control environmentto analyzes the reasons and level of the fraud；The fifth part mainly provides somepractical suggestions to perfect our country internal control environment.The innovation of this paper lies in：based on the purpose of improving the qualityof accounting information，when trying to build the enterprise internal environmentstructure，increase the “legal education” elements，and systematically discussesthe influence of the legal education on the enterprise accounting information quality.Through a comprehensive analysis of specific cases of the reason of the accountingfraud of “Wan fu sheng ke”，and puts forward some suggestions to improve thequality of accounting information further based on the improvement of the internalcontrol environment.