| From the end of the 20 th century,under the government’s attention and planning,China’s informatization construction has developed rapidly.At the same time,the quality of accounting information,which is an important basis for stakeholder decisionmaking,is generally inaccurate,resulting in high transaction costs and inefficient market resource allocation.In this context,compared with the general enterprise,the group company governance structure is complex,the interests of the member units are inconsistent,the information transmission is not timely and comprehensive,the accounting methods are not uniform,and the business processes are different,which makes the accounting information quality control become a challenge.Under the background of the government’s promotion of information development strategy,the construction of the accounting information quality control system framework of the group company has become an important research topic.On the basis of systematically combing the relevant theories and literatures on accounting information quality control,this paper reveals the status quo and existing problems of China’s group accounting information quality control,and constructs the framework of group company accounting information quality control system under the background of informatization,and takes QK Group as a case to investigate the impact of informatization on improving the quality of accounting information and the effect of implementation.Finally,it proposes to strengthen the quality control of accounting information from the aspects of strengthening external supervision and improving internal governance: strengthening external supervision is reflected in improving legislative enforcement and improving the quality of external audit;Internal governance reflects the optimization of group accounting information quality control from five aspects: corporate governance,internal control,information construction,employee incentives and cultural construction.The innovation of this paper lies in the research perspective,combining the research on informatization,group companies and accounting information quality control.The theoretical significance of this paper lies in systematically combing the relevant literature and practical problems of the accounting information quality control of the group company,and strengthening the framework of the quality control system of accounting information under the background of informatization.It is the enrichment and expansion of relevant theoretical research;The practical value lies in the case study of the accounting information quality control of the group company under the background of informatization through typical case study and first-hand data analysis,and proposes the countermeasures and suggestions that can be used for the group company to strengthen the accounting information quality control. |
