| In recent years,famous listed companies have been exposed to financial fraud,including many domestic companies overseas listed,which not only damaged the rights and investment confidence of investors,but also had a great impact on the good image established by Chinese enterprises and seriously interfered with the healthy development of the stock market.Enterprise accounting information plays a very important role in making correct economic decisions for stakeholders.At the same time,it plays an important role in enterprise development,investor judgment and economic operation.Therefore,the quality of accounting information is very important to shareholders,management and external investors.In terms of the company’s internal control,its basic goal is to ensure the authenticity of financial data,improve the company’s operation and management,and enable all stakeholders of the company to obtain the best benefits.The ownership structure of the company is the property right system of the company,which is directly related to the effectiveness of the company’s internal control.When analyzing it,the problem of corporate governance can not be avoided.If you want to give full play to the maximum operation efficiency of all departments and links within the company,you need an effective internal control system to supervise the behavior of everyone,including the company’s management.By analyzing the correlation between the three variables and using the test method of intermediary effect,this paper puts forward hypotheses and establishes the corresponding research model.In addition,it also uses a variety of analysis methods to empirically test the data of 1796 company samples in Shanghai and Shenzhen A-share market for five consecutive years.Through empirical analysis,it is found that:(1)there is an obvious correlation between the ownership structure of listed companies and the quality of accounting information,and the concentration of ownership can improve the quality of accounting information of listed companies,and the mutual checks and balances between shareholders will reduce the quality of accounting information.(2)The change of ownership structure of listed companies has a significant correlation with internal control,and the concentration of ownership has a significant positive effect on the level of internal control,and the degree of equity check and balance has a significant negative effect on internal control.(3)Through empirical research,it is found that internal control plays a partial intermediary role in the impact process of ownership structure and accounting information quality.(4)In state-controlled listed companies,there is no significant correlation between optimizing ownership structure,improving internal control level and improving the quality of accounting information.According to the research conclusion,taking the adjustment of the company’s ownership structure as the starting point,this paper puts forward relevant suggestions on how to improve the level of internal control and the quality of enterprise accounting information,and points out the deficiencies in the process of re research and the prospect of future research. |
