Research On The Effect Of Internal Control On Accounting Earnings Quality Under Manager's Rights

Internal control refers to the strategies and procedures to be implemented by enterprises in the process of management in order to ensure the ultimate realization of their own goals,etc.,while the main goals of enterprises include improving operational efficiency,expanding enterprise scale,and achieving accurate financial reports,etc.Specifically,refers to an enterprise to achieve business objectives,to ensure the safety and integrity of the assets,guarantee accounting information data accurate and reliable,to ensure the effective implementation of strategy,ensure that business activities of economy,efficiency and continuity in the enterprise internal to self adjustment,constraint,planning,evaluation and control,and a series of the floorboard of the method,means and measures.Internal control has gradually become a very important part of corporate governance,which is related to the financial management,stable operation,compliance and other aspects of the enterprise.Based on the basic theories of internal control and accounting earnings quality,this paper designs relevant models,selects the operation and financial data information of some companies listed in Shanghai stock exchange in 2016 and 2017,and analyzes and studies the impact of internal control on accounting earnings quality.Firstly,this paper reviews the relevant theories and research results of internal control and accounting earnings quality at home and abroad,and preliminarily analyzes the correlation and influence mechanism between the two from the theoretical perspective.Then,based on the analysis of the current situation of internal control and accounting earnings quality of Chinese enterprises,this paper further proposes the research hypothesis of this paper on the basis of the above research review,theoretical analysis and current situation analysis.This paper empirically analyzes the impact of internal control on the quality of accounting earnings by establishing a regression model,and draws the following conclusions:(1)the internal control of listed companies has a positive impact on the quality of accounting earnings,that is,the better the effect of internal control,the higher the quality of accounting earnings.(2)When the chairman of the board of directors does not concurrently serve as the general manager,there is a significant positive correlation between the internal control and the quality of accounting earnings,and there is no significant correlation between the two;When the management holds shares,there is a significant positive correlation between the quality of internal control and the quality of accounting earnings,and when the management does not hold shares,there is no correlation between the two;When the management has In the case of high education,there is a significant positive correlation between the quality of internal control and the quality of accounting earnings,while in the case of management without high education,there is no correlation between the two.