会计信息质量一直是国内外比较关注的问题，它直接关系到一个国家资本市场的发展以及经济运行的稳定。而中小企业作为我国经济的重要组成部分,对经济的发展具有很大的推动作用,其会计信息质量的高低,直接影响着整体会计信息质量的水平。我国当前存在的中小企业会计制度不健全、信息失真、经营受阻等问题，直接导致了中小企业的会计信息质量低下，限制了中小企业的发展。财政部颁布的《小企业会计准则》于2013年1月1日起已正式实施，近几年，国家对中小企业会计信息质量日益重视，中小企业也越来越受到社会各界的关注。因此，研究中小企业会计信息质量评价显得尤为重要。 本文以国内外研究现状和相关理论文献分析为依据，从会计信息质量的特征入手，选取最能够代表当前中小企业的民营企业A为研究对象，分析了A企业会计信息质量影响因素，构建了A企业会计信息质量评价指标体系，采用基于层次分析法下的模糊综合评价法对A企业会计信息质量做出合理的评价，得出当前A企业的会计信息质量水平处于中等略微偏上的结论，总体状况良好。最后针对A企业会计信息质量存在的问题提出完善A企业会计信息质量的对策。

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 improving the accounting information quality of A enterprises aiming at the problems of the accounting information quality of A enterprises.