Th e article considers the concept of quality as a modern category, which is inherent in the objects of nature and society and has a specifi c interpretation in various fi elds of human activity. Th e author focuses on the issues of the quality of information generated in the accounting and fi nancial (accounting) statements.

In article gives the analysis of some reasons, led to centralizations of formation of information in accounting of Russian and foreign companies, researches the interpretation notion, used at the study of the centralizations of the account, justifies author’s determination «general centre of the service», offers criteria for the estimation of efficiency of the centralization process in accounting.

According to the Federal Law «On Accounting» about the need to control the internal facts of economic life, and in the absence of legal documents on the organization of internal control the article analyses certain provisions of the Russian Finance Ministry information document in detail from 26.12.2013 № PP-11/2013, considered the application of legislation in this area.

Activity of the professional accountant is accompanied high probability with mistakes, valued coming from positions of the order of the leader to organizations about account politician. The special record use for their corrections on count of the accounting. When shaping of information in accounting (financial) to reporting because of допущенных mistake follows to follow the rule, being kept in corresponding to normative legal document, interpretation and explication which is presented in given to article

The article attempts to analyze the reasons for the low effectiveness of the modern system of accounting statutory regulation, provided by the Federal Law «On Accounting» and the high costs of economic agents related to the implementation of its main provisions.