(2) accounting information is a supervised fashion, but also a means of communication. knowledge is the basis of control, leaving the information, the system can not control a role to play. internal control system is an important part of the accounting controls, accounting controls as well as essentially economic process and the process used.if you leave the accounting information processing and the use of the process, it is not feedback, but can not convert in charge of internal control, can not be applied, it can not achieve business goals. for example,can be decision makers operating performance information to understand the achievement of corporate objectives, find out the reasons for the deviation, and therefore tend to adjust the incentive measures to achieve the goal of maximizing;owner can understand the manager through the obligation of financial reporting information manually operated or vote with their feet and determine a way to influence corporate and development manager of the future in order to achieve a their desired goals achieved. in this sense,is the accounting information important tool to achieve the internal control.