会计信息是一个财务信息系统,在信息系统中有举足轻重的作用。从经济管理的角度看,会计信息能在一定程度上满足国家宏观经济管理和企事业单位微观经济管理的需要;从经济决策的角度看,会计信息具有引导决策人或利害关系人进行经济决策,为达到经济目的作出判断的重要作用;从法律角度看。会计信息还具有促使企业履行法律赋予的经济业务,维护国家正常经济秩序的重要作用。由此可见,高质量的会计信息对社会对企业的重要性。然而,在现实社会中,会计信息却往往带有许多人为因素,误导着经济决策,干扰着社会发展。对此朱镕基总理在全国会计工作会议上“约法三章”中第一条就是:“所有企业,事业单位必须依法建账,并 Accounting information is a financial information system, which plays an important role in the information system. From the perspective of economic management, accounting information can meet the needs of national macroeconomic management and micro-economic management of enterprises and institutions to a certain extent. From the perspective of economic decision-making, accounting information can guide decision-makers or stakeholders in economic decision-making, An important role in making judgments for economic purposes; from a legal point of view. Accounting information also has the important role of prompting enterprises to perform the economic operations entrusted by law and safeguarding the normal economic order of the country. Thus, the importance of high-quality accounting information to the business community. However, in real society, accounting information often carries many human factors, misleading economic decisions and interfering with social development. In response, Premier Zhu Rongji at the National Accounting Work Conference ”the first chapter of three chapters “ is: ”All enterprises and institutions must establish accounts according to law, and