会计信息披露为会计信息使用者提供便利,本文阐释了会计报告是会计信息披露的载体,会计信息有利于对与企业有利益关系的集团和个人做出相关决策,能够为企业员工利益的维护提供依据。指出了一些会计要素的确认、计量存在人为估计因素,影响会计信息的客观性和准确性等局限。 The disclosure of accounting information facilitates the users of accounting information. This paper explains that accounting reports are the carrier of accounting information disclosure. The accounting information is helpful to make decisions on the groups and individuals that have interests in the enterprise, and can provide for the maintenance of employees’ interests in accordance with. It points out the confirmation of some accounting elements, the existence of man-made estimation factors and the objectivity and accuracy of accounting information.