在资本市场中,稳定市场稳定的一个最重要的工具就是会计信息,它在资本市场运行中是有着极其重要的含义的,虽然说会计信息具有外部性的特点,但是由于会计信息毕竟是源自于企业的内部,所以说会计信息的质量很大程度上还是要依靠企业内部会计信息所产生的过程,看可以说内部控制是通过对会计信息产生控制之后才对会计信息的质量产生影响的。本文主要针对内部控制对会计信息质量的影响进行相应的分析和研究。 In the capital market, one of the most important tools to stabilize the market stability is the accounting information. It has extremely important meanings in the operation of the capital market. Although the accounting information has the characteristics of externality, the accounting information is, after all, derived from Therefore, the quality of accounting information depends largely on the process of internal accounting information. It can be said that internal control affects the quality of accounting information only after controlling accounting information. This article mainly analyzes and studies the influence of internal control on the quality of accounting information.