会计信息是人们在经济活动进程中, 通过会计实践获得的反映会计主体价值运动状况的经济信息,同时也是企业进行管理与决策的依据。会计信息是企业经济信息最集中的表现,其质量的好坏直接体现着企业信用状况。会计信息质量最基本 Accounting information is the economic information that people get through the accounting practice in the process of economic activities and reflects the value movement of accounting subjects. It is also the basis for the management and decision-making of enterprises. Accounting information is the most concentrated performance of corporate economic information, the quality of its direct or indirect manifestation of corporate credit conditions. The most basic accounting information quality