会计的目标是对会计主体的经济活动进行核算,提供反映会计主体经济活动的信息,其本质在于决策有用性,即向有关利益关系人提供客观、公正和有用的信息,以利于其做出正确的判断和决策。但在实际生活中,由于各种原因往往造成会计信息失真,即会计核算的依据不真实或反映的财务状况 The goal of accounting is to account for the economic activities of the accounting entity and to provide the information that reflects the economic activities of the accounting entity. The essence of the accounting is the usefulness of the decision-making, that is, to provide the stakeholders with objective, fair and useful information to make them correct Judgment and decision-making. However, in real life, accounting information is often distorted due to various reasons, ie, the accounting basis is not true or reflects the financial status