The Impacts of Financial Accounting on the Construction of Internal Control: An Empirical Study of the Marine Transportation Enterprises

The construction system of internal control of maritime transport enterprises has an important impact on the information quality' of financial internal, as well as the integrity and security of their own assets. This paper first analyzes the relationship between the internal control and the quality of accounting information, then studies the content of the construction of the financial internal control system, and the impact of the internal environment of the marine transportation enterprise on the financial accounting behavior, and finally gives the path and strategy of the construction of the financial internal control of the marine transportation enterprise.