会计信息是国民经济宏观和微观管理的重要信息来源,国民经济主要指标有三分之二来自会计,力了衡量国民经济总体状况的国民生产总值、国民收入以及国有资产总额、社会总分配的价值构成、行业间的税负程度和盈利水平等项指标都是由会计报表提供的。因此,优化会计信息不仅是企业在激烈市场竞争中的需要,而且对国民经济的宏观决策和管理也具有重要意义。然而,当前会计信息存在以下两个突出的问题:一是会计信息严重失真,二是会计信息的综合开发利用程度低,严重阻碍了社会生产力的发展和改革开放的深入。因此,必须加强会计管理,优化会计信息,使其为改革开放和经济发展服务。优化会计信息就是提高会计信息的质量,使会计信息能满足宏观调控和微观管理的需要。本文就此提出以下几条优化途径: 一、改革会计核算制度,以适应各方面对会计信息 Accounting information is an important source of information for the macroeconomic and micro-management of the national economy. Two-thirds of the major indicators of the national economy are from accounting, and the gross national product, national income and state-owned assets, which measure the overall situation of the national economy, The composition of value, the level of tax burden among industries and profitability are all provided by the financial statements. Therefore, optimizing accounting information is not only the need of enterprises in the fierce market competition, but also of great significance to the macroeconomic policy-making and management of the national economy. However, there are two prominent problems in the current accounting information: one is serious distortion of accounting information; the other is the low level of comprehensive utilization of accounting information, which seriously hinders the development of social productive forces and the deepening of reform and opening up. Therefore, we must strengthen accounting management, optimize the accounting information, make it serve the reform and opening up and economic development. Optimize accounting information is to improve the quality of accounting information, so that accounting information to meet the macro-control and micro-management needs. This article put forward the following several optimization ways: First, reform the accounting system to adapt to all aspects of the accounting information