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

For the latest years in China,distorted and fake accounting information cases keep happening.Accounting information is an important basis to reflect the financial situation of the enterprise,to evaluate the operating performance of reproduction or investment decisions.The distortion of accounting information refers to the fact that the formation and supply of accounting information is contrary to the objective truth principle and can't reflect the true financial condition.At present,With increasing numbers of fraud accounting cases,such as Wanfu Biotechnology and Yunan Green-Land Biological Technology CO.,which has obstructed the consummation of the socialistic market economy system.How to improve the quality of accounting information,and prevent the occurrence of financial fraud cases,is an important issue to be discussed in this paper.Generally speaking,the quality of accounting information is influenced by both internal and external control,while the former is more critical.As the foundation of the internal control,it will have a profound impact on the quality of accounting information.Internal control environment refers to the establishment,strengthening or weakening of specific control policies,procedures and efficiency of various factors,is the premise and basis of internal control.Improve the quality of accounting information can't be separated from the perfect internal control system and standardized internal control environment.At present,many scholars at home and abroad have studied this problem from different angles.This paper started from the enterprise culture,including our governance structure and quality of human resources and efficient internal institutions and audit the several aspects of the case to find the influence,and then summed up for some tips and control environment the quality of accounting information according to the mutual influence.