Study On The Influence Of Ownership Structure And Internal Control Quality On Accounting Earnings Of Listed Companies

Accounting surplus refers to the surplus after deducting the cost of production after the business income generated in the process of production and operation.Accounting surplus plays a great role in predicting the future business activities of enterprises and supervising the cash flow of enterprises.Accounting surplus is an important signal reflecting the efficiency of resource allocation in capital market.In order to make the company information obtained by information users accurate and reliable,it is necessary to measure the quality of accounting surplus and judge whether the accounting surplus of enterprises has long-term stability,so as to be more conducive to the development of enterprises.The establishment of quality accounting surplus,quality accounting surplus,refers to the stable and sustainable surplus.A company's equity structure and internal control quality directly determine its long-term development.The study on the influence of equity structure and internal control quality on accounting surplus can provide reference for internal and external stakeholders to a certain extent.Previous studies mainly focused on the single study between the two,such as equily structure,accounting i information quality,audit opinions,capital structure,etc.There are few studies on the influence of' ownership structure and internal control quality on accounting earnings.However.,the study on the influence of these two factors on accounting earnings is of profound significance.Combined with China's national conditions,great changes have taken place in the ownership structure after the reform of non-tradable shares,and the allocation of control rights and decision-making mechanism of companies are also changing.The more concentrated the equity,the more favorable the situation of "one dominant share" will be to the development of the company,or the balance of equity will be more conducive to the allocation of resources of the company and long-term development.This article adopts the method of theoretical and empirical study,first of all,the equity structure and internal control quality and theoretical research on the relationship between the accounting surplus,the second to determine the research variables,the equity structure of the ownership concentration and equity balance degree,research and the relationship between the accounting surplus,respectively,at the same time reference di index,as a measure of the internal control of data quality,establish regression model,through descriptive statistics,regression analysis and robustness testing research on the relationship between the three,finally draw the conclusion:The degree of ownership concentration is negatively correlated with accounting earnings,the degree of ownership balance is positively correlated with accounting earnings,and the quality of internal control is positively correlated with accounting earnings.Through the above research conclusion,we can understand the long-term effects of accounting surplus to the company development,further improve and enhance the quality of accounting surplus,guarantee the healthy development of the company's long-term,good corpoRate ownership structure can make the management according to the development situation of the company,in line with the company growth needs detailed development stRategy,to ensure the profit maximization,avoid a handful of big shareholders for their own interests,company management manipulation,encroach on corpoRate profits,manipulation of the surplus,in their place.A good internal control system can restrain the behavior of the management,optimize the corpoRate governance structure,optimize the allocation of resources,and avoid earnings manipulation.Relevant regulatory departments can pray for the role of supervision,so as to ensure the high quality and sustainability of accounting earnings.