人手： Abstract: With the further development of market economy, strengthening and perfection of the system of internal accounting control has become a topic of current concern to the community, particularly for the construction of internal control system, which has already formed an increasingly important business impact. At present, although the accounting control system in China will rise to the legal level, but the accounting statutory content is rather principled, interoperability is not strong, risk control remains unreasonable. This leads to internal accounting control system lacking perfect legislation, corporate lacking knowledge of internal control as well as weak supervision of the accounting controls. As a result, the design and operation of accounting is being limited, even to an extent that some fraud and collusion has been found among some of the executives of management. This paper in the first place analyzes the concept, characteristics and importance of accounting control, and then the impact of accounting digitalization on corporate accounting control, as well as those on information quality due to internal accounting control. And the paper will give some corresponding countermeasures to all this kind of problem. In consideration of the situation and problems of our internal accounting control, the paper also proposes to give some ways to strengthen and improve the internal accounting control measures of China. Construction of internal accounting control mans to establish the internal control objectives, establishing a reasonable, sound internal accounting control system in order to achieve sound and effective internal accounting control purposes.