随着改革开放的深入和社会主义市场经济的发展,会计作为经济活动的计量、控制器和信息系统,已经成为微观经济管理和宏观经济调控的重要手段。会计信息是由会计在不同环节、不同阶段加工整理数据而形成的,包括由复式簿记系统形成的簿记信息(账簿资料),会计报表编报系统形成的报 With the deepening of reform and opening up and the development of the socialist market economy, accounting as an economic measure, controller and information system has become an important means of microeconomic management and macroeconomic regulation and control. Accounting information is formed at different stages of the accounting, processing and finishing data at different stages, including the bookkeeping information formed by the double bookkeeping system (books and information), the formation of the report of accounting reports prepared