会计信息是财务会计的重要部分,会计舞弊行为不是孤立存在的,会计档案信息舞弊造成了国有资产流失,通过研究会计监督和内部控制的理论,协调与解决优化信息供给,分析会计档案形成过程中出现的问题,采用行之有效的措施,对改善经营管理和合理筹融资决策具有重要意义。 Accounting information is an important part of financial accounting. Accounting fraud does not exist in isolation. Fraudulent accounting information causes the loss of state-owned assets. Through the study of accounting supervision and internal control theory, coordinating and solving the problem of optimizing information supply and analyzing the formation of accounting records The problems that arise and the adoption of effective measures are of great significance to the improvement of management and reasonable financing decisions.