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11 August 2020 The Impacts of Financial Accounting on the Construction of Internal Control: An Empirical Study of the Marine Transportation Enterprises
Feifeng Li, Shaofang Sun, Gang Fang
Author Affiliations +
Abstract

Li, F.-F.; Sun, S.-F., and Fang, G., 2020. The impacts of financial accounting on the construction of internal control: an empirical study of the marine transportation enterprises. In: Qiu, Y.; Zhu, H., and Fang, X. (eds.), Current Advancements in Marine and Coastal Research for Technological and Sociological Applications. Journal of Coastal Research, Special Issue No. 107, pp. 69-72. Coconut Creek (Florida), ISSN 0749-0208.

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.

©Coastal Education and Research Foundation, Inc. 2020
Feifeng Li, Shaofang Sun, and Gang Fang "The Impacts of Financial Accounting on the Construction of Internal Control: An Empirical Study of the Marine Transportation Enterprises," Journal of Coastal Research 107(sp1), 69-72, (11 August 2020). https://doi.org/10.2112/JCR-SI107-018.1
Received: 19 May 2020; Accepted: 16 June 2020; Published: 11 August 2020
KEYWORDS
financial accounting
internal control
marine transportation enterprises
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