统计信息反映了一个企业的财务状况和经营成果,是进行企业宏观管理和经营决策、配置社会资源的重要依据,直接关系到信息使用者的经济决策和国家的宏观决策是否合理有效。因此,现代会计将提供可靠公允的会计信息作为其基本目标。 Statistics reflect the financial status and operating results of an enterprise. It is an important basis for conducting macroeconomic management and business decisions and allocating social resources. It is directly related to whether information users’ economic decisions and national macro decisions are reasonable and effective. Therefore, modern accounting will provide reliable and fair accounting information as its basic objective.