会计信息是评估评价被评估单位资产质量和运营状况的重要依据,评估人员依据会计信息反映的情况了解评估对象。但会计信息有时不能客观、完整地反映经济事项的本来面貌。所以评估人员在评估过程中必须关注会计信息局限性对被评估企业的影响,以便对被评估企 Accounting information is an important basis for evaluating and assessing the assets quality and operation status of the appraised company. Appraisers understand appraisers based on the information reflected in the accounting information. However, sometimes the accounting information can not objectively and completely reflect the original appearance of economic matters. Therefore, the appraiser must pay attention to the influence of the limitation of accounting information on the appraised enterprise in the process of appraisal,