会计信息是财会部门按照会计原则经过专业处理后提供的符合客观管理要求，满足所有者、债权人及企业内部经营管理要求的重要经济信息。企业作为独立经营的法人，有依法向国家、社会提供真实会计信息的义务。但随着市场经济的不断发展，社会上各种消极因素和不良风气开始在会 Accounting information is an important economic information that meets the objective management requirements provided by the accounting department professionally according to the accounting principles and meets the owner, creditor and internal management requirements of the enterprise. As an independent legal entity, an enterprise has the obligation to provide the state and the society with true accounting information according to law. However, with the continuous development of the market economy, various negative factors and bad habits in society began