众所周知,经济越发展,会计越重要。作为现代一种通用商业语言,会计以其独特的方式与手段真实记录上市公司实际发生的经济活动,最终形成一系列有用的会计信息供利益相关者使用。上市公司会计信息的使用者包括投资者、债权人、政府管理部门以及公司管理层等,其中公司管理层作为会计信息 As we all know, the more economically developed, the more important the accounting. As a common commercial language in modern times, accounting truly records the actual economic activities of listed companies in its unique ways and means, and finally forms a series of useful accounting information for use by stakeholders. The users of accounting information of listed companies include investors, creditors, government departments and management of the company, among which the management of the company acts as the accounting information