The Impact Of Internal Control Quality On The Comparability Of Accounting Information

Accounting information reflecting the business results of the company and is the basis for enterprise stakeholders to understand the production and operation situation and financial status of the enterprise,so that they can conduct business management,investment decision-making and evaluating their financial status and operating results.The quality of accounting information is closely related to economic development and market efficiency,so it has always been the focus of academic and practical circles.The comparability is one of the important characteristics of accounting information quality,which enables information users to better identify and understand the commonalities and differences between economic matters.Because the acceleration of economic globalization,the comparability of international accounting information has become more and more important.First of all,this paper theoretically analyzes the impact of the internal control quality on the comparability of accounting information and then compares the internal control situation of Shandong Oriental Ocean Sci-Tech Co.,Ltd.and Heilongjiang Beidahuang Agricultural Co.,Ltd.through case study.By analyzing the specific situation of internal control construction this paper prove that the company's internal control will have an impact on the comparability of accounting information.Finally using the method of empirical analysis to test and verify the relationship between internal control quality and accounting information comparability.The research shows that the quality of internal control is significantly positively correlated with the comparability of accounting information,and high level of internal control can inhibit the opportunistic behavior of management.High quality internal controls can effectively reduce the likelihood of manipulating surpluses and disclosing false accounting information to Improve the quality of accounting information.A sound internal control system,it can monitor the behavior of managers and prevent profit control.A sound internal control system can enhance the efficiency of business operations,reduce the occurrence of errors or fraud and provide a reasonable guarantee mechanism for improving the quality of accounting information.Therefore,it is necessary for enterprises to strengthen their internal control construction.