会计的目的之一就是为会计信息使用者提供对决策有用的信息。会计信息使用者包括企业的投资者和潜在的投资者、债权人、政府管理部门、税务机关、企业管理人员和职工等与企业利害攸关的集团和个人。从理论上说,会计人员应针对每一类会计信息使用者,提供能满足其特定需要的会计信息,然而在实务上受到很多因素的制约:第一,会计信息 One of the purposes of accounting is to provide accounting information users with useful information for decision making. Accounting information users include corporate investors and potential investors, creditors, government agencies, tax authorities, business managers and workers and other business-critical groups and individuals. In theory, accountants should provide accounting information for each type of accounting information users to meet their specific needs, but in practice are subject to many factors: First, the accounting information