会计信息是通过会计活动或会计行为反映出来的、有关总结过去、立足现在或预测将来的对信息使用者参加经济决策有用的信息,它是会计研究的重要方面之一,同时也是链接会计六大要素和会计目标的纽带。所以,人们对于会计信息这个历史性课题的研究从未停止过。 Accounting information is reflected through accounting activities or accounting practices. It is one of the most important aspects of accounting research that summarizes the past, bases on current or predicted future information users’ participation in economic decision-making, The link between elements and accounting goals. Therefore, the study of the historic issue of accounting information has never ceased.