在现行会计报表体系披露中，重点强调会计信息客观性、完整性和真实性。严防会计信息失真，主要是完善会计的 监督，目的在于加强会计信息的披露作用，强化会计的服务功能。注重会计的服务功能，一方面要督促各单位会计人员要为 本单位经营管理服务；另一方面，也要为国家宏观经济管理服务，为投资者、债权人和社会公众服务。 Disclosure of the current accounting statement system, the emphasis on accounting information objectivity, integrity and authenticity. Prevent accounting information distortion, mainly to improve accounting supervision, the purpose is to strengthen the disclosure of accounting information to strengthen the service function of accounting. Attention should be paid to the service functions of accounting. On the one hand, it is necessary to urge accountants of all units to operate and manage their own units; on the other hand, they also serve for the country’s macroeconomic management and serve investors, creditors and the public.