Since the Enron, WorldCom financial fraud, issued after the Sarbanes-Oxley\ncorporate internal control problem has received the widespread attention\nworldwide. In China, in June 2008, the ministry of finance, securities and futures\ncommission, the national audit office, the China banking regulatory\ncommission, insurance regulatory commission and other five ministries\njointly issued the described as Chinaââ?¬â?¢s version of Sarbanes-Oxley ââ?¬Å?enterprise\ninternal control basic normsââ?¬Â, but the enterprise internal control system is not\nyet mature, mainly embodied in the internal audit, internal governance structure\nand the implementation of the internal control system, etc., thus causes\nproblems in the quality of accounting (the accounting information fraud,\netc.). So this article analyzes China accounting information and the current\nsituation of internal control and the effect of internal control on the quality of\naccounting information, and puts forward constructive suggestions and comments.
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