本文在明确会计信息含义的基础上,分析了会计信息在企业战略中的一般作用,同时重点分析了会计信息在企业经营管理过程中的指示作用。文章在此基础上提出了几点控制会计信息真实化的措施,以使企业在经营过程中更好的运用会计信息,也使会计信息能够更好的促进企业的经营管理。 On the basis of clarifying the meaning of accounting information, this paper analyzes the general function of accounting information in corporate strategy, and at the same time, it mainly analyzes the instructional role of accounting information in the process of enterprise management. Based on this, the article puts forward several measures to control the realization of accounting information, so that enterprises can make better use of accounting information in the course of business operation and make accounting information to better promote the operation and management of enterprises.