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会计信息是人们在经济活动中运用会计理论和方法,对各种原始资料和数据进行加工处理,其结果是企业投资者、经营者改善经营管理、作出投资决策的重要依据,因此,会计信息必须真实可靠。
Accounting information is that people use accounting theory and method in economic activities to process all kinds of original data and data. As a result, it is an important basis for business investors and managers to improve their management and make investment decisions. Therefore, accounting information must be Honest and reliable.