信息技术的广泛应用使企业的经营和管理模式发生了巨大改变，会计信息化的重要地位不断凸显出来，成为企业数字化转型和提升信息化水平的必要手段之一，会计信息化的不断发展也对内部控制产生了一系列的影响。目前有大部分学者分析了会计信息化对内部控制作用的两面性，即一方面会计信息化为内部控制提供了帮助，另一方面也带来了一定的挑战，那么会计信息化水平提高能否促进内部控制效果的提升呢，目前较少有研究从实证的角度来探究会计信息化水平与内部控制质量之间的关系。
本文选取了我国A股上市公司2017~2020年的相关数据通过实证分析验证了企业会计信息化水平和内部控制质量之间的关系。结果显示，在控制其他变量的条件下，企业会计信息化水平与内部控制质量显著正相关，从而丰富了现有的理论和实证研究的相关文献，也为企业进行会计信息化建设与完善内部控制体系提供了参考。

The widespread use of information technology has led to a tremendous change in the business and management model of enterprises, and the importance of accounting informatization has been constantly highlighted as one of the necessary tools for the digital transformation and the enhancement of information technology of enterprises. The constantly development of accounting informatization has also had a series of impacts on internal control. Most scholars have analyzed the two sides of the role of accounting informatization on internal control, that is, on the one hand, accounting informatization provides help for internal control, on the other hand, it also brings certain challenges. Then whether the level of accounting informatization can promote the improvement of the effectiveness of internal control, there are fewer studies from the perspective of empirical evidence to explore the relationship between the level of accounting informatization and the quality of internal control.
In this paper, we selected the relevant data of A-share listed companies in China from 2017 to 2020 to verify how the level of accounting informatization is related to internal control quality of enterprises through empirical analysis. The results show that, controlling for other variables, the level of corporate accounting informatization is significantly and positively related to internal control quality, thus enriching the existing literature related to theoretical and empirical studies, and also providing a reference for enterprises to build accounting informatization and improve their internal control system.