The main reason for the low quality of accounting information is that managers don't pay attention to accounting information, which is mainly reflected in the lack of attention to the internal control system of enterprises. Enterprise internal control is an important part of enterprise economic control system, which plays an important role in protecting the safety and integrity of enterprise property, ensuring the authenticity and correctness of accounting information, ensuring the reasonable and legal financial revenue and expenditure of enterprises, and ensuring the effective and healthy operation of business activities.