会计信息是客观反映经济活动并为管理决策所需要。会计信息具有货币性、规范性、可传递性、可靠性、相关性、可检验性等方面的特征。信息使用者只有依据真实可靠的会计信息,才能正确无误地抉择。但在实际工作中会计信息存在着严重失真,损害了国家和企业的利益,出现了会计监督职能软化的趋势。会计信息存在的问题有以下几方面: Accounting information is an objective reflection of economic activity and management decisions needed. Accounting information has the characteristics of currency, normativity, transferability, reliability, relevance, verifiability and so on. Information users only based on the true and reliable accounting information, can the correct choice. However, in actual work, the accounting information has serious distortion, which has undermined the interests of the state and the enterprises, and the tendency of softening the accounting supervision function has appeared. Accounting information problems are the following aspects: