企业的财产分配主要依赖于企业的会计信息,它是进行投资决策的基础,是金融市场信息的重要组成部分。会计信息的真实与可靠关系着更加公平和更加有效率的经济发展。本文通过对企业内部控制与会计信息质量的发展历程以及自身特点,来逐步了解认识企业的内部控制与会计信息质量的关系,总结出内部控制制度对于会计信息质量的重要性是不可或缺的。 The distribution of property depends mainly on the accounting information of enterprises. It is the basis of investment decision-making and an important part of financial market information. The truthfulness and reliability of accounting information are associated with more fair and more efficient economic development. Through the development of internal control and accounting information quality and its own characteristics, this paper gradually understands the relationship between internal control and accounting information quality, and concludes that the internal control system is indispensable to the quality of accounting information.