会计信息作为一种综合性的经济信息,在国民经济运行过程中起着十分重要的作用。会计信息质量的高低,既是一个企业、一个地区乃至一个国家会计工作整体水平的体现,又是国民经济发展水平的综合标志。真实可靠的会计信息是建立市场经济体制所必须的。改革开放以来,我国对会计制度进行了一 As a kind of comprehensive economic information, accounting information plays a very important role in the running of the national economy. The quality of accounting information is not only an embodiment of the overall level of accounting in an enterprise, a region, or even a country, but also a comprehensive symbol of the level of development of the national economy. True and reliable accounting information is necessary to establish a market economy. Since the reform and opening up, our country has carried out one on the accounting system