2008•Journal of Fujian Agriculture and Forestry UniversityRequires access
Internal control theory development and accounting information quality in listed companies
Zhaohui Yang
Open publisher page 0 citations
Abstract
The internal control system has close relationship with accounting information,and it is an important target of the internal control system to ensure the reliability of the financial accounting report.This paper starts with change of theories on internal control at home and abroad,then analyses the relationship between internal control and quality of accounting information,and put forward the point that internal control is crucial for the quality of accounting information.Then the author analyses the current situation of quality of accounting information,and the problems in internal control in Chinese listed companies,and suggests that we should refer to the main points on internal control in report of ERM,and at last illustrates the ideas about constructing the internal control in Chinese listed companies.