试论会计信息的地位与作用精选.doc

试论会计信息的地位与作用 [摘要]：会计信息主要用来处理企业经营过程中价值运动所产生的数据，在企事业单位会计处理中占重要的地位与作用。会计信息是指会计单位通过财务报表、财务报告或附注等形式向投资者、债权人或其他信息使用者揭示单位财务状况和经营成果德信息。错位德会计信息会传误导经济行为，导致企业亏损，扰乱经济秩序，诱发经济犯罪，甚至会导致国家或地方财政收支预算的编制出现方向性错误。会计信息失真问题严重危害我国的市场经济建设与市场信心。会计信息失真越来越成为公众关注德焦点，会计核算应以实际发生德交易或事项为依据。根据吴联生（2001）的统计和估计，1984年到1999年共16年中有15年估计总体违纪金额超过了当年国民生产总值的一半，其中7年超过了当年的国民生产总值。1998年总体违纪金额更是达到了当年国民生产总值的3.45倍。而其中会计信息失真的主体绝大部分是国有公司。本文从当代企业内外信息流的改变入手，分析了现如今社会环境下信息流改变对会计信息的地位和作用的影响，并对会计信息的改革提出几点措施。 [关键词]:会计信息 地位 作用 对策 [ Abstract ] : the accounting information is mainly used to deal with the business process of value movement of the generated data, enterprises and institutions in the accounting treatment of the important position and role. Accounting refers to accounting information is the unit through the financial statements, financial reports or notes to investors, creditors and other users of the information revealed in units of financial condition and results of operations of German information. Accounting information will be transmitted to mislead the malposition of economic behavior, cause company loss, disrupting the economic order, induced by economic crime, even lead to the state or local financial revenue and expenditure budget direction error. The problem of accounting information distortion in serious harm to our market economy construction and market confidence. The distortion of accounting information has become more and more public attention, focus, should be based on actual accounting de on transactions or events as. According to Wu Liansheng ( 2001) statistics and estimation, 1984 to 1999 a total of 16 years in 15 years to estimate the overall illegal amount has exceeded that of half of gross domestic product, including 7 years over the years gdp. Overall 1998 illegal amount is reached when gross national product of 3.45 times. The accounting information distortion of the main body are mostly state-owned companies. This article from the modern enterprise internal and external information flow