Exploration of Accounting Information Quality Control from the Perspective of Internal Control
Download as PDF
Wang Liqun, Xu Zhaojun
With the rapid development of China’s securities market, many enterprises are gradually entering the track of standardized governance operation. However, with the acceleration of standardized management in enterprises, defects in internal control and inadequate functions of the board of directors and supervisory board are becoming increasingly apparent. Especially the serious distortion of accounting information in enterprises will seriously affect the effectiveness of corporate governance structure. Starting from the current situation of accounting information quality control in corporate governance in China, the article focuses on the deficiencies in internal control and accounting information quality control of companies, and proposes several suggestions to strengthen and improve accounting information quality control based on internal control of companies.
Internal control, Accounting information, Quality control