信息是决策的依据，而会计信息既是宏观经济决策、微观经济决策等各层次经济决策的依据，也是统计等其他各类信息形式的基础。会计信息作为各类经济决策的基础和信息来源，反映着企业的财务状况和经营成果，通过企业会计信息的加工处理，在更高的层次上反映着宏观经济运行的效 Information is the basis for decision-making, and accounting information is not only the basis for economic decision-making at all levels, such as macroeconomic policy-making and micro-economic decision-making, but also the basis of other types of information such as statistics. Accounting information, as the basis and source of information for all kinds of economic decisions, reflects the financial status and operating results of enterprises. Through the processing and accounting of enterprise accounting information, accounting information reflects the macroeconomic performance at a higher level