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

The quality of accounting information plays an important role in the development of enterprises,the determination of investors and the operation of economy.And internal control as a necessary means to protect the legitimate business of listed companies,the impact on accounting information is extremely important.The quality of accounting information in our country is worrying,and the imperfect internal control system is one of the important reasons.Therefore,it is imperative to improve the quality of accounting information,and it is necessary to improve the internal control system.Recently,the Asia Pacific industrial corporation,which has been exposed by the media due to accounting information fraud,It is of great significance to analyze the influence of internal control on the quality of accounting information.Behind the 5 years of financial fraud in the Asia Pacific industry,It's the chaos of internal control,and it is precisely because of its serious internal control defects that it leads to its low accounting information quality.Firstly,this paper reviews the literature and theoretical basis of internal control and accounting information quality,and then constructs the theoretical framework of this paper.Finally,the paper take the Asia Pacific industrial corporation as a case to analyze the influence of internal control on the quality of accounting information,and put forward corresponding suggestions on how to improve the quality of accounting information in the construction of internal control.Through theoretical analysis and case study,the following two conclusions are drawn:Firstly,the high level of internal control can guarantee the reliability of accounting information.The five elements of internal control act on the formation process of accounting information,which will affect the reliability of accounting information quality.Secondly,internal control can affect the probability of the main diagonal in the information system by influencing the reliability of accounting information to enhance or reduce the relevance of accounting information.Based on these two conclusions,aiming at the existing problems of accounting information quality in case enterprises,this paper puts forward corresponding countermeasures for improving accounting information quality from the five elements of internal control.The innovation of this paper lies in the following aspects:firstly,Compared with previous studies focusing on the analysis of the impact results,this paper focuses more on the analysis of the impact path.The paper constructs the theoretical framework of the influence of internal control on accounting information quality.From the perspective of accounting information "production" and investor decision-making,the influence of accounting information reliability and correlation was analyzed through five elements of internal control.On this basis,we draw lessons from the theoretical analysis framework,and deduce the influence path of internal control on accounting information quality through actual case analysis and enhance the pertinence of research questions and practicality of conclusions and suggestions.Secondly it draws on the information system in the decision-making theory and studies the decision-making behavior of investors to reveal the deep mechanism of internalcontrol on the correlation of accounting information.