会计是一个为有关方面提供以财务成本信息为主的经济信息系统。会计的基本职能就是以凭证、帐簿、报表和报告等形式反映价值运动。但是由于价值运动过程中存在着大量的不确定性和人为的非客观性,以及其它方面的原因,使会计信息的精确性受到了种种限制,导致了日常会计信息模糊性的普遍存在。然而,精确性是所有计量工作追求的共同目标,它也必然成为会计反映的客观要求。会计信息越精确,对信息使用者的正确决策越有益。因 Accounting is a financial information for the parties concerned to provide financial information-based economic information system. The basic function of accounting is to reflect the value movement in the form of vouchers, books, reports and reports. However, due to a great deal of uncertainty and man-made non-objectivity in the process of value movement, the accuracy of accounting information is limited and the vagueness of daily accounting information is ubiquitous. However, accuracy is the common goal pursued by all metrology and it must also become an objective requirement reflected in accounting. The more accurate the accounting information, the more useful for the correct decision of the information user. because