会计信息的真实性是会计信息的生命之所在,从宏观的角度来看,企业提供的会计信息是一种“社会产品”公司经营的好坏,会通过信息披露的途径在市场上广泛传播,被市场参与者选择接受,进而影响其行为决策。会计信息的质量不仅影响到与 The authenticity of accounting information is the life of accounting information. From a macro perspective, the accounting information provided by enterprises is a kind of “social product.” The operation of the company is good or bad, and will be widely disseminated in the market through the means of information disclosure. By market participants to choose to accept, thereby affecting their behavior decisions. The quality of accounting information affects not only