Research on Accounting Quality Management of Enterprises under Financial Sharing Mode

With the deep integration of the global economy and the continuous individuality of technology, the complexity of enterprise operation and management is increasing, which makes the traditional accounting and accounting methods difficult to meet the needs of modern enterprises. This paper proposes an enterprise accounting accounting method applying information computing technology, which applies association rules to generate frequent item sets of data for the accounting data under the financial sharing mode and obtains the optimal rules through pruning. Based on the time series prediction of the enterprise’s financial data, changes are made. Taking the actual enterprise case study, the association rules involved in accounting are more accurate, the calculation results are basically the same as the actual value, and the final cost accounting value is only nearly 2 million yuan different from the actual value, the accounting error is only 0.02%. Furthermore, the association rule algorithm has a significant impact on improving the efficiency of accounting work. The service time of counter personnel can be reduced by 30% after Bank P applies the management rules to accounting management. The average execution time of the initial ticket examination operation has been accelerated from 10.53 seconds to 5.42 seconds. The association rule algorithm can effectively improve the precision of enterprise accounting and the efficiency of accounting personnel, while also identifying existing problems in the current management system. © 2023 Donggen Yu and Dongxiao Jia, published by Sciendo.