一、会计信息在国有资本管理与监督中的作用对企业而言 ,国有资本管理的基本内容是用好国有资本存量 ,搞好国有资本配置 ,管好国有资本收益 ,增强国有经济的控制力。而这些方面的管理效果如何 ,不同程度地与会计信息有关 ,并最终取决于会计信息质量。可以说 ,会计信息在国有资 I. The Role of Accounting Information in the Management and Supervision of State-owned Capital For enterprises, the basic content of state-owned capital management is to make good use of the stock of state-owned capital, improve the allocation of state-owned capital, manage the return of state-owned capital and enhance the control over the state-owned economy. The management effect of these aspects, to varying degrees, and accounting information, and ultimately depends on the quality of accounting information. It can be said that the accounting information in the state-owned capital