Research On The Influence Of Internal Control Effectiveness On Accounting Information Quality

With the vigorous development of market economy,the relationship between internal control and accounting information quality has attracted more and more scholars' attention.The quality of accounting information refers to the quality of the financial report that reflects the financial situation and operating results of a company for a certain period of time.In 2006,the accounting standards for enterprises was promulgated,which standardized the verification,measurement and reporting of enterprise accounting.The quality of accounting information has a direct impact on the investment decision of the information user.As the most important attribute of accounting information,authenticity is the core content of accounting information quality.In our country,there is a general situation of accounting information distortion,which directly affects the state fiscal revenue and disturbs the economic order of the country.How to improve the quality of accounting information by improving the effectiveness of internal control is an important topic for many scholars at home and abroad.At present,the most scholars in the field generally approval that strengthening and improving enterprise internal control can improve the quality of accounting information,because the effectiveness of the internal control design and execution in the largely determines the quality of accounting information.First of all,based on the common theoretical basis of the internal control effectiveness and the quality of accounting information,the relationship between the effectiveness of internal control and the quality of accounting information is analyzed theoretically,this paper provides theoretical support for the empirical study of the relationship between the internal control effectiveness and the accounting information quality.Second,based on the basic rules of internal control,an internal control evaluation system and internal control information disclosure evaluation system based on risk management eight elements framework is constructed on this paper,and I obtain the internal control evaluation index.At the same time,this paper chooses the modified Jones model to measure the quality of accounting information by using the maneuverability.Then,the relationship between internal control quality and the quality of accounting information was studied through the empirical method,and three hypotheses were examined.The empirical data show that the effectiveness of internal control has a positive effect on the quality of accounting information.Finally,this paper summarizes the deficiencies in the research and puts forward some Suggestions.