随着改革开放的不断深入,市场经济的快速发展,会计信息质量在经济生活中显得尤为重要。由于会计信息占了整个经济信息量的70%以上,因而会计信息质量的好坏决定了经济信息的质量,进而影响经济工作决策的质量。目前我国会计信息普遍存在失实的情况,有些甚至非常严重,在一定程度上扰乱了整个经济工作的秩序, With the deepening of reform and opening up, the rapid development of market economy, the quality of accounting information in economic life is particularly important. Since accounting information accounts for more than 70% of the total amount of economic information, the quality of accounting information determines the quality of economic information and thus the quality of economic decision-making. At present, accounting information in our country is ubiquitous and inaccurate. Some of them are even very serious, which disrupts the order of economic work to a certain extent.