Research On The Impact Of Government Audit On The Quality Of Accounting Information Of Central Enterprises From The Perspective Of Internal Control

The successive outbreaks of financial fraud in recent years,has made the quality of accounting information of listed companies to become the focus of attention again.Low-quality accounting information not only brings inestimable losses to shareholders and creditors,but also triggers discussions on the effectiveness of audit work.The methods to effectively improve the quality of enterprise accounting information include strengthening the internal control system and external supervision mechanism.First of all,accounting information is generated inside the enterprise,and its quality depends to a high degree on the process of the generation and transmission of internal accounting information in the enterprise.Internal control plays an important role in this process.In addition,for central enterprises,according to the results of government audits,illegal acts and false accounting information of units or individuals will be required to be rectified.In order to prevent the continuation of similar situations,the government audit department will require enterprises to improve management,especially weak links in internal control.That is,government audit and internal control,both can affect the quality of the company's accounting information.So what role does internal control play in the process of government audit affecting the quality of corporate accounting information? In the existing research,scholars have tested the two opposing relations of "substitution" and "complementarity" between audit and internal control.However,considering that the focus of government audits is different from that of social audits in audit business,government audits not only focus on the profit and loss situation of enterprises,but also focus on checking the construction and operation of internal control systems of enterprises,and urge enterprises to rectify existing problems.That is to say,the government audit will definitely affect the internal control of the enterprise.Considering internal control plays an important role in the generation and transmission of accounting information,the hypothesis that internal control still exists in the way of government audit affecting the quality of corporate accounting information needs to be empirically tested.Therefore,this thesis first sorts out the relevant research of government audit,internal control and accounting information quality,and focuses on the four aspects of internal control such as the construction of internal control system,evaluation system and method,influencing factors and functions of internal control quality.Combining the theory of public trust economic responsibility,it is pointed out that government audit as an external supervision mechanism can effectively overcome the defects of enterprise internal management to a certain extent,and solve some agency problems for state-owned enterprises.Existing research also supports the external governance of government audit effect.Based on the theory and the practical work of government audit,the following research hypotheses are proposed: 1.Government audit can effectively improve the quality of accounting information of listed companies controlled by central enterprises;2.Government audit can effectively improve the quality of internal control of listed companies controlled by central enterprises;3.Internal control plays an intermediary role in the path of government audits affecting the quality of corporate accounting information.In the empirical research,the intermediary effect test method proposed by Wen Zhonglin was used to examine the total effect of government audit on the quality of accounting information of central enterprises,the impact of government audit on internal control and the intermediary role of internal control.The research results show that after the intervention of government audit,the quality of internal control and accounting information quality of listed companies controlled by central enterprises have been improved,and internal control plays an intermediary role in the path of government audits affecting the quality of enterprise accounting information.Finally,the article summarizes its own limitations and follow-up research directions,and combined with the research conclusions of this article,put forward suggestions on how to strengthen external audit supervision and internal enterprise management in government audit departments and central enterprises.