会计信息是重要的社会资源,是进行宏观经济决策和企业微观决策的基础,是评价管理水平和经营情况,防范经营风险,检查和监督经济行为的依据,会计信息也是确定经济关系和利益归属的关键。在经济管理活动中,正确可靠的会计信息能给企业和单位的领导决策起到参谋作用,是国家财政税务部门管理资金、征集收入的重要依据,也是投资者了 Accounting information is an important social resource. It is the basis for conducting macroeconomic decision-making and micro-decision-making of enterprises. It is the basis for evaluating the management level and operation conditions, preventing business risks, and checking and supervising economic activities. Accounting information is also the basis for determining economic relations and interests The essential. In the economic management activities, the correct and reliable accounting information can give enterprises and units leadership decision-making play a staff role, is the national finance and taxation departments to manage funds, collecting an important basis for income, but also investors