Internal Control Quality And Quality Of Accounting Information Disclosure Of Listed Companies Correlation Studies

Internal control information as an important non-financial information,information on the quality of the merits of the decision will directly affect the judgment of shareholders,creditors and the public sector and other relevant subjects,and the social impact of the economic and social value of listed companies assessment and consideration.With the government introduced a series of internal control policies,laws and regulations,more and more people are concerned about internal control This paper on the basis of a listed company in Shenzhen Stock Exchange listing of research and analysis on internal control information disclosure further correlation between the depth of research and quality between the quality of accounting information.Firstly,from the enterprise announced the information on the evaluation of internal control,internal control audit,internal control evaluation three defects viewpoint taken AHP,reassigned the corresponding secondary indicators were right,and then build the quality of internal control information disclosure Evaluation System.By 2015,the Shenzhen Stock Exchange Internal listed companies disclose information to filter control,when the statistical analysis,we can see a sample of internal control specification to disclose the overall situation of many years earlier,but a small part of the company's disclosure of internal control information acts only to regulatory cope,voluntary is not high.Therefore,China still needs to continue to strengthen the establishment and perfection of internal control system.Secondly,listed companies,"the Shenzhen Stock Exchange listed company information disclosure assessment methods" disclosed the assessment level as the basis for evaluation of the quality of accounting information and use it to build regression equation model,the quality of information disclosure Internal Control and Accounting relevance,studies have shown that good internal quality control between the two information disclosure level to improve the quality of accounting information has a strong positive role in promoting(the inference has passed the test of significance).Therefore we conclude that the better the quality of information disclosure of internal control,the accounting information quality levels are relatively high.Finally,on the basis of research on theoretical basis,institutional building,organizational structure,policies,and other related regulatory point of view,to solve this stage and put forward some suggestions to improve internal controls.