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会计信息是在经济活动中,运用会计理论和方法,通过会计实践活动,获得的反映单位会计主体价值运动状况的经济信息。真实的会计信息不仅是预算单位经济管理活动的依据,而且也是上级监督考评及宏观调控的依据。
Accounting information is the economic information that reflects the movement of the value of the unit accounting entity through the accounting practice in the economic activities, using the accounting theory and method. The real accounting information is not only the basis for economic management activities of the budgetary unit, but also the basis for supervisory evaluation and macro-control.