关键词：会计信息 ，质量，规范研究
ABSTRACT
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.
Luo Zhancheng
Directed by prof. Li Wei
KEY WORDS: Accounting information，Quality，Standard research
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