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There are a lot of today's enterprises, the problem of low quality of accounting information. This paper argues that the low quality of accounting information are mainly the lack of reliability of accounting information, understandability, comparability, prudence, ignoring the importance and timeliness. The main reason is driven by interests, weak internal controls, inadequate legal system, and supervision was not strong enough, etc. This paper also proposed ways to improve the quality of accounting information, is to enhance their professional and ethical standards of accounting, to create a good environment for practitioners to strengthen the internal control improve the law, strengthen the audit.
Keywords: quality of accounting information, accounting fraud, accounting, professional ethics, internal controls, audit

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Low abundance in today's enterprise accounting information quality problems. Accounting information in this article think mainly of low quality of accounting information lack reliability, understandability, comparability, prudence, ignore the importance and timeliness. The main reason is that the interest of driving, weak internal controls, sound enough of the legal system, supervision is not strong enough, this article as well as the way to improve the quality of accounting information, that is, raise the level of professional ethics of accounting itself, creating a favorable business environment, strengthen internal controls, perfect laws, strengthen audit.

The enterprise existing in great quantities in the problem of low quality of accounting information. This paper argues that the accounting information quality is low the main performance of the accounting information is the lack of reliability, comprehensible, comparability, prudence, ignoring the importance and timeliness, etc. The main reason is that the interests of the drive, the internal control is weak, the legal system is not perfect, supervision and was not strong enough, the paper also proposes to improve the quality of accounting information, namely improve accounting their own way of ethical standards, and build a good working environment, strengthen internal control, perfect law, strengthen the audit.

Key words: the quality of the accounting information, accounting fraud, accounting professional ethics, internal control, audit