Accounting information is the basis for stakeholders to understand the enterprise's production, operation and financial status, so as to make management, investment decisions and evaluate its financial status and operating results. However, in recent years, the phenomenon of accounting information distortion in China is serious, which not only causes economic losses to the majority of investors and creditors, but also shakes the foundation of the modern market system, making the social appeal of not making false accounts, emphasizing honesty and guaranteeing the quality of accounting information increasingly strong. Accounting information, especially the accounting information of listed companies, has become a public product attracting worldwide attention. Quality of accounting information is no longer merely a company and its stakeholders, but the relationship between the capital market construction and modern enterprise system construction achievements of the big things, even is related to national economic order and social stability of the big things, for the enterprise, is also a relationship between the success of management and brand building. The quality of accounting information directly affects the final decision of stakeholders and its consequences. Therefore, we must attach great importance to the quality of enterprise accounting information. Many experts and scholars have been committed to study how to further improve the disclosure system of accounting information of listed companies in China, so as to improve the quality of accounting information. At present, academic circles have always believed that the perfection of enterprise internal control determines the quality of accounting information.
Key words: internal control accounting information quality impact analysis
