会计信息的真实性是指会计核算必须以实际发生的经济业务及证明经济业务发生的合法凭证为依据,如实反映财务状况和经营成果,做到内容真实、数字准确、资料可靠,即会计信息的客观性。 改革开放以来,特别是党的十四大以来,我国的改革开放和社会主义市场经济不断发展,所有制结构的变化和投资主体的多元化、筹资渠道的多样化,使会计信息越来越成为社会各界关注的焦点。管理者、 The authenticity of accounting information means that accounting must be based on the actual economic business and legal documents that prove that the economic business happened, accurately reflect the financial status and operating results so that the contents are true, the figures are accurate and the information is reliable, ie, the accounting information objectivity. Since the reform and opening up, especially since the 14th CPC National Congress, the reform and opening up in our country and the continuous development of the socialist market economy, the changes in the ownership structure and the diversification of investment bodies and the diversification of financing channels have made accounting information increasingly social The focus of attention from all walks of life. Manager,