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一、会计信息与市场经济 我们知道,市场经济中,市场信号是各行为主体(政府、企业、投资者以及债权人)一系列的经济决策所形成的结果。而各行为主体的经济决策,又多是以其他行为主体的经济信息为依据的。因此,各个行为主体之间信息交流的畅通与否乃是保证市场高效运转的前提。在浩如烟海的经济信息中,会计信息是其中最重要的组成部分,按照通常的情况,企业经济信息有百分之70-80％为会计信息。利用会计信息的载体——企业凭证,会计帐簿和会计报表,尤其是会计报表,可以传递有关财务状况、经营及其成果,以及
First, the accounting information and market economy We know that in a market economy, the market signal is the result of a series of economic decisions by the actors (government, enterprises, investors and creditors). The economic decision-making of the main actors is based more on the economic information of other actors. Therefore, the smooth exchange of information between the various actors is the premise of ensuring the efficient operation of the market. Accounting information is one of the most important economic information in the vast economic information. According to the usual situation, 70-80% of the economic information of an enterprise is accounting information. The use of accounting information carriers - corporate vouchers, accounting books and accounting statements, especially accounting statements, can convey information about the financial position, operations and their outcomes, and