会计信息是由会计人员运用专门的程序和方法,根据生产经营中的日常业务数据经过收集、记录、分类汇总加工编制的反映企业财务状况、管理绩效、经营成果的会计资料和会计报表。目的是帮助信息使用者作出合理决策。1会计信息在经济管理中的地位1.1会计信息的特征及服务对象对会计 Accounting information is the use of specialized procedures and methods by accounting personnel, according to the production and management of daily business data collected, recorded, classified summary of the preparation process reflects the financial status of enterprises, management performance, operating results of accounting information and accounting statements. The purpose is to help information users make sound decisions. 1 the status of accounting information in economic management 1.1 the characteristics of accounting information and service targets for accounting