准确、真实的会计指数能反映出企业的财务状况、企业的经营状况与企业盈利状况。所以说,会计指数研究在经济社会发展中有着不可忽略的重要意义与影响力。会计指数研究的全面提升关系到国家的发展,关系到民生大计。会计指数研究的全面提升对国民经济发展、企业经济活动、人民的切身利益都具有重大影响。目前在我国会计指数研究全面提升过程中还是存在不少问题,有待提出及改善。 Accurate and true accounting index can reflect the financial status of enterprises, business conditions and corporate profitability. Therefore, the study of the accounting index has an important significance and influence that can not be ignored in the economic and social development. The overall improvement of the research on the accounting index has a bearing on the development of the country and on the livelihood of the people. The overall improvement of the research on the accounting index has a significant impact on the development of the national economy, the economic activities of enterprises, and the vital interests of the people. At present, there are still many problems in the overall improvement of China’s accounting index research, which needs to be proposed and improved.