With the widespread application of qualitative research methods in social sciences, grounded theory, as one of the core methods, has coding quality that directly affects the validity and credibility of the theory. The article first elaborates on the connotations and evaluation dimensions of coding quality, pointing out that high-quality coding should meet the requirements of grounded theory in both the process and result dimensions. The main challenges faced in the coding process are the subjectivity of researchers, the complexity of qualitative data, and the lack of unified coding standards. By synthesizing existing research, this paper proposes a systematic coding quality assurance theoretical model, aiming to improve the standardization and scientificity of the coding process. The model emphasizes five key dimensions: researcher quality, coding strategies, reflective practice, collaboration mechanisms, and technical support, and explores how they jointly contribute to the improvement of coding quality. The interrelationships between these dimensions are explicitly discussed to demonstrate their interconnected nature and mutual influence. In addition, the article also discusses the innovativeness and theoretical significance of the model, as well as future research directions, providing new theoretical references and practical guidance for coding quality in qualitative research.