Author(s)

Shixin Zhang, and Zhenyu Hou

Corresponding Author

Shixin Zhang

Abstract

Nowadays,listed companies have become the core of the development of market economy. The quality of internal control of listed companies has a direct impact on the quality of accounting information within listed companies, thus affecting the available value of accounting information. Therefore, the guarantee of accounting quality, the realization of accounting information constraints and guiding value, not only reflected in the moral constraints on the relevant personnel, but also reflected in its management of the subject of the constraints of the transaction to achieve the authenticity of accounting information, effectiveness, Perfect protection.

Keywords

Listed company, Internal control quality, Accounting information quality