In order to explore the effect of accounting computer information processing technology on enterprise internal control, this paper puts forward the method of simultaneous equation of panel data. This paper constructs an accounting computer index to measure the accounting computer level of manufacturing enterprises in Shanghai stock market, and studies the relationship between enterprise accounting computer and internal control by using panel data simultaneous equations model. The empirical results show that: first, although the average accounting computer level of manufacturing industry increases year by year, the overall level is low, and there are great differences among sub industries, even within the same industry; Second, the level of accounting computer has a negative impact on the internal control of enterprises, and the internal control of enterprises has a positive impact on the level of accounting computer; Third, enterprise scale and operating years have a significant positive impact on the level of accounting computer. The experimental results show that: from the estimation results of accounting computer equation, firstly, ROA has a significant positive impact on the level of accounting computer; Secondly, the scale and operating age of enterprises positively affect the level of accounting computer, while the nature of ownership and listing age are not related to the level of accounting computer; Finally, document disclosure has a high level of accounting computer, which is consistent with the conclusion of the above descriptive statistics of EMI, which may be related to the mandatory provisions of national laws and regulations on the industry of document disclosure.

In order to establish the optimal price of low-carbon products and set the optimal target carbon emissions in the production cycle so as to maximize profits, this paper proposes the optimal pricing model of environmental quality index futures from the perspective of green finance. This paper mainly studies the optimal pricing and carbon emission strategy of low-carbon products of a single enterprise under the carbon trading system based on the quota system. When enterprises join the carbon trading system, how to optimally determine their target carbon emissions in the production cycle and the optimal price of their low-carbon products in order to maximize their own profits, based on the carbon emission quotas freely allocated by the government in the face of exogenous carbon trading prices and different consumer preferences for low-carbon products in the market, is discussed in detail. The experimental results show that the low marginal cost of emission reduction will urge enterprises to implement low-emission strategies as much as possible, and the marginal cost of a specific size will enable enterprises to implement low-carbon policies with low emissions, and the optimal emissions will decline with the increase of carbon prices. However, from the perspective of 50–300 carbon trading prices, the profits generated are less than those of the minimum emission strategy, and the difference between the two is generally one order of magnitude. Therefore, if the internal conditions permit and the external carbon trading price is reasonable, enterprises should reduce carbon emissions as much as possible. The properties obtained from the model analysis and the numerical conclusions given in the example part reflect the relationship between the enterprise product pricing, the marginal cost of emission reduction, and the target emission decision-making and draw some valuable information for the enterprise and the government decision-making.