随着改革开放的不断深入,市场经济的不断发展,会计信息质量在经济生活中显得尤为重要,高质量的会计信息能真实、全面地反映一个单位一定时期的经营状况和财务成果,体现各种利益关系的界限和分配结果,被各管理层、投资者、债权人及职工个人广泛关注。因此,保证会计信息真实、可 With the deepening of reform and opening up, the continuous development of market economy, accounting information quality is particularly important in economic life, high-quality accounting information can truly and fully reflect the operating conditions and financial results of a unit for a certain period of time, The boundary of interests and the distribution result are widely concerned by management, investors, creditors and individual workers. Therefore, to ensure that accounting information is true, may