会计信息作为沟通企业与其利益相关者的主要手段,同其他经济信息一样,存在信息不对称的问题,这种不对称主要表现为会计信息供给与会计信息需求之间的矛盾。会计信息供求矛盾的存在给企业和外部信息使用者都带来一定程度的不利影响,这种矛盾解决的程度如何不仅直接关系到企业的发展和市场经济的稳定,而且也关系到会计的发展。 As the main means of communication between enterprises and their stakeholders, accounting information has the same problem of information asymmetry as other economic information. This asymmetry mainly manifests as the contradiction between the supply of accounting information and the demand of accounting information. The contradiction between the supply and demand of accounting information brings a certain degree of unfavorable influence both to enterprises and external users of information. How to solve this contradiction is not only directly related to the development of enterprises and the stability of market economy, but also the development of accounting.