Research On Accounting Information Quality Evaluation Of A Enterprises

Accounting information quality has always been a concern of the domestic and foreign,it is directly related to the development of a national capital market and the stability of economic operation.As an important part of China's economy,small and medium enterprises have a great role in promoting the development of economy,the level of accounting information quality directly affects the level of the overall accounting information quality.The accounting system of small and medium enterprises in China is not perfect,the information distortion,the operation is blocked and so on,which directly leads to the low quality of the accounting information of small and medium-sized enterprises,which limits the development of the small and medium-sized enterprises.The Ministry of Finance promulgated the "small business accounting standards" in January 1,2013 has been officially implemented,in recent years,the state of the small business accounting information quality has become more and more attention,small businesses are more and more attention from the community.Therefore,it is very important to study the accounting information quality evaluation of small and medium enterprises.In this paper,the research status at home and abroad and the related theory literature analysis as the basis,starting from the characteristics of the quality of accounting information,select the most can represent the current SME private enterprise A as the research object,analyzes the factors affecting the quality of accounting information of enterprise A,establishes the evaluation index system of enterprise accounting information quality A,using AHP fuzzy comprehensive the evaluation method to make a reasonable evaluation of the quality of accounting information based on the A enterprise,obtained the level of quality of accounting information for the current A enterprises in the middle slightly on the conclusion,the overall good condition.At last,the paper puts forward the Countermeasures of improvingthe accounting information quality of A enterprises aiming at the problems of the accounting information quality of A enterprises.