会计信息是企业信息管理的基础。会计信息产生于企业内部。会计信息质量的真实性,准确性直接取决于信息传递过程中的控制。可以说,加强对企业会计信息质量传递过程的控制会对会计信息质量产生直接影响。二者之间的联系是紧密的。本文则以此为研究契机,在前人研究的基础上,针对内部控制对会计信息质量影响这一问题,运用理论与实证相结合的方法进行研究。 Accounting information is the basis of enterprise information management. Accounting information is generated inside the company. The authenticity and accuracy of accounting information depend directly on the control of information transmission. It can be said that strengthening the control of the process of enterprise accounting information quality transfer will have a direct impact on the quality of accounting information. The connection between the two is close. Based on the previous studies, this dissertation aims at the problem of the impact of internal control on the quality of accounting information, and uses the combination of theory and empirical analysis.