会计信息是经济信息的一种,是对会计管理活动及其属性的一种客观描述,是经济活动中各种发展变化和特征的真实反映。对会计信息的需要是多方面的,如管理决策者、国家宏观经济管理部门、审计部门、投资者等。不同的使用者对会计信息会提出不同的要求,因此,会计信息必须具备一定的质量特征。 Accounting information is a kind of economic information, which is an objective description of accounting management activities and its attributes. It is a true reflection of various development changes and characteristics in economic activities. The need for accounting information is manifold, such as management decision-makers, national macroeconomic management, auditing departments, investors and others. Different users make different demands on accounting information. Therefore, accounting information must possess certain quality characteristics.