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会计信息是反映其服务的会计主体在一定时点上的财务状况和一定时期内的经营成果及现金流量等内容的。会计信息质量是保证信息使用者做出正确决策的基本前提和条件,直接关系到决策者的决策及其后果,会计信息的质量不高或失真所带来的经济后果是十分严重的。而随着国际间贸易日趋频繁及会
Accounting information reflects the financial status of its service accounting entities at a certain point in time and the operating results and cash flows within a certain period of time. The quality of accounting information is the basic prerequisite and condition for ensuring that information users make correct decisions. It is directly related to the decision-makers’ decision-making and its consequences. The economic consequences of poor accounting information or distortion are very serious. With the increasingly frequent international trade meeting