会计信息是价值运动及其属性的一种客观表达,包含相互关联、互为制约的“数据输入、系统转换、信息输出”三个有机过程。它是整个会计行为系统的核心部分,其实质是各种利益关系的反映。随着我国经济体制改革的不断深入和社会主义市场经济的日益发展,随着经济主体和利益主体的多元化,经济活动的全球化、国际化,以及经济规模的日益扩大和内涵的日益复杂,会计信息在宏观调控和微观管理上越来越 Accounting information is an objective expression of value movement and its attributes. It contains three organic processes of “data input, system conversion and information output” that are interrelated and mutually constrained. It is the core of the entire accounting behavior system, its essence is a reflection of the various interests. With the continuous deepening of China’s economic reform and the growing development of the socialist market economy, with the diversification of economic agents and stakeholders, the globalization and internationalization of economic activities as well as the ever-expanding economic scale and increasingly complicated connotation, Accounting information in the macro-control and micro-management more and more