企业是市场经济主体，其全部经济活动都在会计行为中得以确认、计量、记录和报告。经营管理者、投资者、债权人、社会公众及政府部门在评价企业财务状况、考核经营业绩、进行投资决策、加强宏观调控等方面皆离不开会计信息。作为重要的“商业语言”会计信息越来越引起社会各界 Enterprises are the main body of the market economy, and all their economic activities are confirmed, measured, recorded and reported in accounting activities. Managers, investors, creditors, the public and government departments can not do without the accounting information in evaluating the financial status of enterprises, evaluating operating performance, making investment decisions, and strengthening macro-control. As an important “business language” accounting information has aroused more and more people from all walks of life