随着我国资本市场的发展,会计信息越来越重要,内部控制作为一种制度和手段,对企业会计信息质量具有重要影响,有效率的内部控制可以提高会计信息质量,而缺乏效率的内部控制制度,则对会计信息质量构成负面的影响,造成会计信息失真。因此,完善企业内部控制,是当前国内企业急需解决的问题。基于此,本文利用经济学理论与管理学理论对企业内部控制与会计信息质量控制进行探讨和分析。本文的研究主要包括了有关内部控制的理论分析,以及目前我国企业内部控制的现状、同时本文重点针对内部控制与会计信息质量的关系,以及如何加强内部控制提高会计信息质量进行详尽分析和研究。 With the development of China’s capital market, accounting information is more and more important. As a system and means, internal control has an important influence on the quality of accounting information. An efficient internal control can improve the quality of accounting information, while the lack of efficient internal control System, the quality of accounting information constitutes a negative impact, resulting in accounting information distortion. Therefore, perfecting the internal control of enterprises is a problem urgently needed by domestic enterprises. Based on this, this article uses economics theory and management theory to discuss and analyze the internal control and accounting information quality control. This paper mainly includes the theoretical analysis of internal control and the status quo of internal control in our country. At the same time, this article focuses on the relationship between internal control and the quality of accounting information, and how to strengthen internal control to improve the quality of accounting information for detailed analysis and research.