中文摘要：

本文以2009年中国A股上市公司为样本，从财务信息内部“生产”和投资者反应两个视角研究内部控制质量与会计信息质量之间的关系。研究表明：在信息“生产”方面，高质量的内部控制提高了应计质量；在投资者反应方面，内部控制质量越高，盈余反应系数越大。这证实了内部控制的财务报告目标，也证实了内部控制制度在我国的适用性。我国政府监管部门目前正在积极建立和实施内部控制体系，本文的研究结论为其提供了经验数据支持。

英文摘要：

Using Chinese A-share listed companies in 2009 as samples, we examine whether internal control can improve the quality of accounting information. We analyze it from two perspectives： one is the production of accounting information, the other is the response of investors. We find that high quality internal control improves accruals quality. Further, we find that earnings response coefficient is statistically significantly positive related to the quality of internal control. Our evidence suggests that internal control is applicable in China as well. These years, Chinese government has been establishing and implementing internal control system, and our research supports for the policy.