会计信息是人们在经济活动中运用会计理论和方法,通过会计实践获得的反映会计主体价值运动状况的经济信息。会计信息对于反映企业财务状况及经营成果起着决定性的作用。因而在现代经济生活中,会计信息是企业财务决策的语言,也成为国际通用商业语言,它构成了整个社会经济有效运行的重要基础。 Accounting information is the economic information that people use the accounting theory and method in the economic activities and obtain the accounting information through the accounting practice. Accounting information to reflect the financial status of enterprises and operating results play a decisive role. Therefore, in modern economic life, accounting information is the language of corporate financial decision-making, and has become an international common commercial language. It constitutes an important basis for the entire social economy to operate effectively.