Study On Military Accounting Information Quality Control

Military accounting is the important part of military economy activities.It cans forecast,control,record,count,analysis and classify the military economy activities with sense of worth.Finally,it provides all kinds of needful information to related department.Actual and effective military accounting information helps to the active and healthy development of the military economy activities,helps to realize the military economy objective,helps to increase the military fighting capacity,and helps to male policy by decision maker.Accounting information quality is the key problem of the level and effect of the military accounting work.It directly affects the reputation and development of the military accounting work.It is the sticking point to exert function of military accounting better,and to accelerate military accounting making more progress in the new stage.By long-range development,the accounting work of our army has formed a relatively perfect and tight system.The military accounting information quality has made superior improving,but it also has many problems,as if unsatisfactory environment of accounting information,universal lack fidelity of accounting information,low forecasting worth and feedback worth of accounting information to the military economy activities.How to enhance military accounting information quality becomes a fatal theoretic and practical problem to be resolved by military accounting department.Practice needs powerful theory guidance.So in the base of materialism,use control theory,system theory and information theory,the author make general research on the intension,characters,actuality and control measure of military accounting information.The whole thesis constitutes of five parts by the order of bringing forward,analyzing,resolving and summing up problem.Above all is about the exordium,in which the author briefly addresses the foundation,the significance,the present situation,the contents and the methods of this thesis.The second chapter is about the basic theory.In this part,the author first discusses the correlative notions and basic properties,including the definition and intension of information,military accounting information,military accounting information quality,and military accounting information quality control.Then the author analyzes control theory,system theory,information theory,the whole quality control theory and applies them to military accounting area as the important theory foundation of the whole thesis.The third part is the analysis of problems and reasons.In this part,the author analyzes the subjective and objective factors influencing military accounting information quality from the sides of main body,managing system,institution,methods and environment of military accounting information quality in the basis of briefly analyzing the existing problem and its harm.The fourth part is the countermeasure of how to control military accounting information quality.In this part,the author analyzes the principles,process and the guarantee measure and brings forward the quality management of entire factors,processes and orientations.In the end is the conclusion and prospect.In this part,the author sums up the whole thesis and then advances the problems needing continuous study.In this thesis,the author makes main innovations in the several facets:Firstly,by using advanced viewpoints of in and out of our country,the author attempts to make all-sided analysis of the characteristic and intension of military accounting information quality.Secondly,the author constructs operational valuating modes of military accounting information quality by using fuzzy comprehensive evaluation method.Thirdly,by adopting concept of the theory of control,system,information and the whole quality control,the author bring forwards pertinency measure to control military accounting information quality form the sides of main body,managing system,institution,methods,environment and so on.