会计信息披露是指会计主体按照一定的原则,根据一定的方法和程序,向信息使用者系统地、完整地提供和报告会计信息的过程。会计作为一个经济信息系统,旨在向利益相关的各方提供有助于其决策的信息。在现代信息社会,各信息来源相互竞争,会计信息的充分披露显得日益重要。所以,规 Accounting information disclosure refers to the accounting principle of the main body, according to certain methods and procedures, to the information users systematically and completely provide and report accounting information process. Accounting is an economic information system designed to provide stakeholders with information that helps them make decisions. In modern information society, all sources of information compete with each other and the full disclosure of accounting information becomes more and more important. So, regulations