会计是一个完善的信息系统。会计信息是企业内部的主要信息来源,具有时效性、系统性、目的性、可传递性和同质性特征。它是通过会计数据反映出来的,是对会计所搜集的数据进行进一步计算、加工整理后的结果。它是统计信息的基础,是业务信息的概括和认定,可以为决策者进行决策时增强明辨度、明确度、肯定性和有序性,从而有利于作出科学或正确的决策。会计信息主要由有关会计法规、条例和指令,会 Accounting is a complete information system. Accounting information is the main source of information within the enterprise, with timeliness, systematicness, purpose, transitivity and homogeneity characteristics. It is reflected by the accounting data is the accounting data collected for further calculation, processing and finishing results. It is the basis of statistical information, which is the generalization and identification of business information. It can enhance the resolution, clarity, affirmation and orderliness of decision-makers in order to make scientific or correct decisions. Accounting information mainly by the accounting regulations, regulations and directives, will