会计信息对于反映企业财务状况及经营成果起着决定性的作用。因而在现代经济生活中,会计信息是企业财务决策的语言,也成为国际通用商业语言,它构成了整个社会经济有效运行的重要基础。可以这样说,真实性是会计工作的生命力。这迫切要求我们进一步提高我国会计信息的质量。 Accounting information to reflect the financial status of enterprises and operating results play a decisive role. Therefore, in modern economic life, accounting information is the language of corporate financial decision-making, and has become an international common commercial language. It constitutes an important basis for the entire social economy to operate effectively. It can be said that the authenticity of accounting work is the vitality. This urgently requires us to further improve the quality of our accounting information.