会计信息是企业各级管理层进行正常经营决策的必要条件,也是投资者、债权人了解企业财务状况和经营成果的重要渠道。为提高经营管理水平,必须要保证会计信息的质量,使其如实反映会计主体的经营状况和经验成果。就目前来看,我国建筑施工企业在会计信息质量以及披露方面还存在很多缺陷,无法满足当前决策与控制的需要。 Accounting information is a necessary condition for management at all levels to make normal business decisions. It is also an important channel for investors and creditors to understand the financial status and operating results of enterprises. In order to improve the level of management, we must ensure the quality of accounting information so as to faithfully reflect the operating status and experience of accounting entities. For now, China’s construction enterprises in the accounting information quality and disclosure there are still many shortcomings, can not meet the current needs of decision-making and control.