在新经济条件下,信息对于每个社会单位和个人都是十分必要的,人们从事经济管理活动所需经济的信息绝大多数来源于会计揭示。会计信息揭示的质量如何,直接关系到信息用户经济决策的正确与否和经济活动的成败。会计信息的揭示者与信用用户之间及不同信息用户之间的利益并不十分一致,有时 Under the new economic conditions, information is necessary for every social unit and individual. The vast majority of the information that people need for economic management activities comes from accounting disclosures. The quality of accounting information disclosure, is directly related to the information user’s economic decision-making is correct or not and economic success or failure. The interests of between disclosing accounting information and credit users and between different information users are not very consistent, sometimes