随着我国社会主义市场经济的不断发展,会计信息作为一个显示企业经济运行状况的、具有会计专业技术特色的经济信息,已愈来愈重要。它一方面要满足国家宏观经济管理和调控的需要,另一方面也要满足企业内部经济管理及企业各级决策者科学决策的需要。因此,会计信息的真实性或客观 With the continuous development of the socialist market economy in our country, accounting information has become more and more important as an economic information that shows the economic operation status of enterprises and has the technical characteristics of accounting specialty. On the one hand, it needs to meet the needs of the country’s macroeconomic management and control. On the other hand, it also needs to meet the needs of internal economic management and scientific decision-making by decision makers at all levels of the enterprise. Therefore, the authenticity of accounting information or objective