The Research On Accounting Information Quality Control For Group Corporation

Accounting's basic function is writing down the economic activities, checking, calculating and supervising in accordance with the law, providing information on reflecting economic activities of accounting subject. Its essence lies in making decision useful, offer objective and useful message to relevant people and relation of interests, which is in order for them to make correct judgment. With growing of the market economy and constant perfection of the capital market, the quality problem of accounting information has been paid close attention by people.How to control distorted accounting information, improve the quality of accounting information are problems that is generally focused by government, enterprise and various circles of society. Especially in the era of knowledge-driven economy, people have put forward higher demand to the quality of accounting information in order that accounting information can meet the need of development at full speed in information age. This text attempts to analyze of the quality characteristic of accounting information and meaning, regard group company as the research object, then study the quality of accounting information's control method of group company further, so as to improve the quality of accounting information for group company, guarantee the trueness, fullness of the accounting data.This text is divided into four chapters altogether. The content of chapter one is the quality of accounting information, introducing the quality of accounting information's characteristic and the factor influencing quality of accounting information's characteristic. Chapter two's content is the concept and institutional framework of group company. Chapter three's content is the quality of accounting information for group company. The content of chapter four is the quality of accounting information's control method for Group Company.