会计报表是提供信息、参与决策管理的会计工作的重要组成部分.但往往由于各种因素的影响,使报表失真、失实.为了净化会计信息市场,为财务决策提供正确依据,加强会计报表管理,保证报表真实性、准确性尤为重要.会计,做为一个经济系统,向单位及上级部门或管理人员提供财务决策的经济信息. Accounting statements are an important part of the accounting work to provide information and participate in decision-making management, but often make the statements distorted and inaccurate because of various factors.In order to purify the accounting information market, provide the correct basis for financial decision-making, strengthen the management of accounting statements, To ensure the truthfulness and accuracy of the statements is particularly important.Accounting, as an economic system, provides economic information to financial units and their superiors or managers on financial decisions.