作为现代经济社会最重要的信息产品之一,财务会计的目标在于向信息使用者提供决策相关的信息。为了保证信息的品质和可比性,世界各国普遍采用制定统一公认会计准则的方法来加以规范。因此,会计准则,是规范会计信息的加工和处理的准绳。高质量的会计准则有助于投资者更好地评价不同公司的收益和风险来源,判断和调整对公司的定价。 As one of the most important information products in modern economy and society, the goal of financial accounting is to provide information users with decision-related information. In order to ensure the quality and comparability of information, countries all over the world adopt the common method of establishing generally accepted accounting standards to regulate them. Therefore, accounting standards, is to regulate the accounting information processing and handling of the yardstick. High-quality accounting standards help investors better evaluate the returns and risks of different companies and determine and adjust the pricing of the company.