The accounting information is important foundation for running effective of the social economy effective , but the truly and reliability is the most basiclly request of the accounting information quality . This article in the research technique, the theoretical analysis mainly by the standard research primarily, which takes comparative analysis, the qualitative analysis, from individually arrives general, relates the graph with the theory, and connet research results of the representative countries and international accountant respectively the criterion committee's ,carrying on the induction to summarize, attempts in this foundation to propose State-owned enterprise accounting information quality characteristic structure, and establishes a set of target appraisal system,which appraises the accounting information quality of national company. This pape can understand the enterprise internal control system the formulation situation and carries out the effect, discovers the disparity, the jamming loophole, achieves is clear about the goal, distinguishes clearly the responsibility, the realization duty, the cash rewards and punishment, raises the whole management level of national company. |