会计信息是人们在经济活动过程中运用会计理论和方法,通过会计实践获得的价值运动状况的数据、资料。会计信息作为一种重要的社会资源,是管理者、投资者、债权人以及社会公众改善经营管理、评价财务状况、作出投资决策、防范经营风险的重要依据,所以会计信息质量方面的原则都是为了保证会计信息质量而提出的。因此,依法规范会计行为,提高会计信息质量,直接关系到市场经济的有序运转。从会计经济学角度看,会计信息是一种特殊的商品,同其它商品一样,会计信息存在供给方和需 Accounting information is the people in the economic activity process using accounting theory and methods, through the accounting practice of the value of the movement data, information. As an important social resource, accounting information is an important basis for managers, investors, creditors and the general public to improve their management, evaluate the financial status, make investment decisions and prevent business risks. Therefore, the principle of accounting information quality is to To ensure the quality of accounting information made. Therefore, regulating accounting behavior according to law and improving the quality of accounting information are directly related to the orderly operation of market economy. From an accounting economics point of view, accounting information is a special kind of goods, as with other goods, accounting information exists supply and demand