企业会计信息是指企业要通过财务报表、财务报告或附注等形式向投资者、债权人或其他信息使用者揭示企业财务状况和经营成果的信息。随着社会制度的不断完善,会计信息在企业中的作用更加突出。本文主要通过总结会计信息的作用,以及我国会计信息公开制度建立的必要性和其仍旧存在的问题,分析造成的原因。 Corporate accounting information refers to the information that an enterprise needs to reveal to its investors, creditors or other users of information on the financial status and business performance of an enterprise through financial statements, financial reports or notes. With the constant improvement of the social system, the role of accounting information in the enterprise becomes more prominent. This article mainly analyzes the causes of this problem by summarizing the function of accounting information and the necessity of establishing accounting information disclosure system in our country and its existing problems.