会计信息是反映会计主体价值运动状况的经济信息,是价值运动及其属性的一种客观表达,是整个会计行为系统的核心部分,其实质是各种利益关系的反映。会计信息的质量,不仅影响到与企业有利益关系的投资者、债权人等群体的经济利益,而且影响到整个国家的经济秩序和社会秩序,因此会计信息必须真实地反映企业的财务状况、经营成果和现金流量情况。但是,由于各种 Accounting information is the economic information that reflects the movement of the value of the accounting entity. It is an objective expression of the value movement and its attributes. It is the core part of the whole accounting behavior system. Its essence is the reflection of various interest relations. The quality of accounting information not only affects the economic interests of investors, creditors and other groups that have interests with the enterprise, but also affects the economic order and social order of the whole country. Therefore, the accounting information must truly reflect the financial status of the enterprise and the operating results And cash flow situation. However, due to various