背景:从理论上讲,会计信息就是经过加工或者处理后的会计数据以及对这些会计数据所进行的相应解释的总称。而从实际来说,会计信息不但应当符合国家进行宏观经济管理的要求,与国家的有关宏观调控政策相一致,而且还要满足企业之外的各方 Background: In theory, accounting information is a collective term for processed or processed accounting data and corresponding explanations of these accounting data. Practically speaking, accounting information should not only meet the requirements of the state for macroeconomic management, be consistent with the relevant macro-control policies of the state, but also meet the needs of all parties