会计信息是会计主体在持续经营中对其全部经济活动的原始资料,运用会计核算方法,经过记录、核算、归集、整理、分类,综合而形成的会计报表和财务分析等供管理和决策使用的一系列数据。真实的会计信息是国家、企业经营者、投资者做出正确的经营、投资的决策依据。而失真的会计信息不仅将贻误决策,还会给各级政府主管部门、上级管理机构、财税、银行等 Accounting information is the accounting entity’s accounting information and financial analysis formed through the recording, accounting, collection, sorting, classification and synthesis of the whole data of the entire economic activity of the accounting entity in the continuous operation for management and decision-making A series of data. The real accounting information is the decision-making basis for countries, business operators and investors to make correct management and investment. The distortion of accounting information will not only delaying the decision-making, but also to all levels of government authorities, higher authorities, taxation, banking, etc.