“真实与完整”是新《会计法》的核心内容，会计核算资料是企业经济信息的重要来源，如果会计资料不真实，会造成企业经营管理信息失真、决策失误。所以，作为企业管理决策重要基础的会计信息资料，必须严格规范，做到真实、完整。只有加强会计监督，才能保证会计信息的“真实 “Real and complete” is the core content of the new “Accounting Law”. Accounting information is an important source of enterprise economic information. If the accounting information is untrue, the information of business management will be distorted and the decision-making mistakes made. Therefore, as an important basis for business management decisions accounting information, we must strictly regulate and be true and complete. Only by strengthening accounting supervision can accounting information be guaranteed "real