会计信息是国家宏观经济管理部门、企业经济管理部门以及其它方面进行决策的依据。会计信息的真实、可靠是建立和完善社会主义市场经济的根本保证。会计信息穿插于整个市场经济各个环节,而企业是市场经济的主体。所以一个企业的会计信息是否真实,直接关系到其它各个环节正常运 Accounting information is the basis of decision-making by the state macroeconomic management department, enterprise economic management department and other aspects. The authentic and reliable accounting information is the fundamental guarantee for establishing and perfecting the socialist market economy. Accounting information interspersed in all aspects of the entire market economy, and business is the main body of the market economy. Therefore, the accounting information of a company is real, is directly related to all other aspects of normal operation