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

With the continuous development of the internal control theory system in China,the construction of the internal control system is becoming more and more important in the management of the listed companies,and the effectiveness of internal control has also been paid attention by all walks of life.However,no matter the connotation of internal control and how to change the external development,the strengthening of the reliability of the financial report is always the most important goal of the internal control framework of the company and the implementation of the internal control system of the listed companies.Whether the reasonable internal control is helpful to strengthen the quality of the accounting information of the listed companies,thus enhancing the authenticity of the financial report of the listed companies,is the logical starting point of the research on the theory of internal control and the implementation of the policy.To understand and grasp the effect of the internal control effectiveness of the listed companies on the quality of accounting information in a timely manner,and the common concern of the listed companies in order to improve the quality of accounting information.Therefore,exploring the relationship between the effectiveness of internal control of listed companies and the quality of accounting information is of great value and truth.This paper,taking China's listed companies as research projects,analyzes the effect of internal control effectiveness on the quality of accounting information from two angles of theoretical analysis and empirical test,and puts forward corresponding suggestions on government management and listed companies' own management problems.First,starting with the research background,purpose and significance,the paper discusses the domestic and foreign research,and tells the corresponding theoretical foundation of the effect of the internal control effectiveness of the listed companies on the quality of accounting information.Secondly,it expounds the effect of the internal control effectiveness of listed companies on the quality of accounting information.It mainly discusses the effect on the quality of accounting information from two aspects of effective design and effective implementation of the internal control of listed companies,and puts forward the corresponding research false setting for the above theoretical analysis.Thirdly,the empirical test on the effect of internal control effectiveness on the quality of accounting information is assumed,and the relatedfinancial data of A share listed companies in Shenzhen and Shanghai are selected as the analysis target,and the data are pretreated with Excel software on the basis of 6 annual related data from 2011 to 2016.Descriptive statistics,correlation analysis and regression analysis were performed with SPSS19.0 and STATA14.0.The listed company should calculate the absolute value of the profit,the quality of the accounting information as the explanatory variable,the effective internal control design,the effective internal control execution as the explanatory variable.The results show that: the effectiveness of design and implementation of internal control of listed companies is positively correlated with the quality of accounting information.In addition,combined with the corresponding results of empirical tests,it points out the causes of related problems from the government and listed companies themselves,and puts forward countermeasures and suggestions.In order to improve the effectiveness of the internal control of the listed companies,improve the quality of accounting information and improve the reliability of the financial report of the listed companies,the above research will have some effect.