为保护投资者和社会公众利益,维护市场经济秩序,需要有一套社会公认的、统一的会计工作标准来规范企业行为,会计准则便应运而生。它通过规范企业财务会计的确认、计量和报告内容,使会计信息能够更加真实地反映企业经营活动及管理层受托责任,同时提高企业资源的配置效率。 In order to protect the interests of investors and the public and to maintain order in the market economy, we need a set of socially accepted and unified standards of accounting work to regulate the behavior of enterprises, and the emergence of accounting standards. By standardizing the confirmation, measurement and reporting of the financial accounting of the enterprise, the accounting information can more truly reflect the business activities and the entrusted responsibilities of the management, and at the same time improve the allocation efficiency of the enterprise resources.