会计信息披露是股东充分行使他们的表决权的必要前提,会计信息披露是强化董事义务的重要前提,会计信息披露是公司控制权市场发挥有效性的重要条件,会计信息披露与公司治理的良性互动,是我们国家会计改革的一大重要问题。一、会计信息与作用会计信息是指会计单位通过财务报表、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单位财务状况和经营成果的信息。会计信息是社会经济有效运行的重要基础,而真实性是对会计信息质量最基本的要求,社会经济的有效运行要求会计信息能够与它所反映的客观事实相符。我国目前经济运行中存在的一些严重的问题如国有资产流失、证券市场发育不良、社会交易费用高昂、企业筹资困难 The disclosure of accounting information is an important prerequisite for the shareholders to fully exercise their voting rights. The disclosure of accounting information is an important precondition for strengthening the obligations of directors. The disclosure of accounting information is an important condition for the effectiveness of the market for corporate control, and the benign interaction between accounting information disclosure and corporate governance. It is a major issue for the accounting reform in our country. I. Accounting Information and Function Accounting information refers to the information that the accounting unit discloses to the investor, creditor or other information users about the financial status and operating results of the unit through the financial statements, financial reports or notes. Accounting information is an important basis for the effective operation of the society. Authenticity is the most basic requirement for the quality of accounting information. The effective operation of the social economy requires that the accounting information be consistent with the objective facts it reflects. Some serious problems in China’s current economic operation, such as the loss of state-owned assets, the underdevelopment of the securities market, the high cost of social transactions and the difficulty of financing enterprises