Research on The Impact of Internal Control Quality on Accounting Information Transparency from The Perspective of Life Cycle

• 作者: MA Laidi
• 来源期刊: 国际英语教育研究:英文版
• 学科: 社会科学
• 关键词: LIFE CYCLE ACCOUNTING information TRANSPARENCY
• 年，卷（期）: 2019,（1）
• 页码范围: 27-29
• 页数: 3页
• 分类号: G

摘要

With the gradual change of the market, the healthy development of capital market is more and more inseparable from transparent accounting infonnation. The improvement of accounting information quality solves the problem of information asymmetry. In order to improve the transparency of accounting infonnation, over the years, China's internal control construction has been developing better and better, and has played a decisive role in corporate governance. In addition, enterprises will experience different internal control systems when facing different development states, so their structural characteristics will be completely different. The agency problem and information asymmetry will also change, and the situation of internal control will be different, which will inevitably affect the transparency of accounting information of enterprises.