会计信息,是指按照会计准则和会计制度,对社会经济运行情况进行真实、连续、系统的记录、计算和整理的反映。笔者认为现阶段会计信息具有如下基本特点: 一、会计信息具有综合性。会计是以货币为主要计量单位,并辅以实物量度和劳动量度,对社会经济活动进行管理和监督。由于会计工作运用了货币计价,抽象掉了经济事项的特殊性,便于对复杂的经济事项进行综合和计算,使各种不同质的经济业务具有数量上的可比性。同时,会计信息不仅全面地反映了会计核算力面的内容,还从不同侧面,不同角度和不同程度地反映了业务核算和统计核算的内容。会计信息的综合性,主要体现在对社会经济活动完整系统的反映上,还可以按不同的要求,加工出不同的信息,以 Accounting information refers to the reflection of the real, continuous and systematic recording, calculation and arrangement of the social economic operation according to the accounting standards and accounting system. I believe that the current accounting information has the following basic characteristics: First, the accounting information is comprehensive. Accounting is the currency as the main unit of measurement, supplemented by the physical measurement and measurement of labor, social and economic activities management and supervision. Since accounting work uses the currency valuation, the particularity of economic matters is abstractly abstracted so as to facilitate the compilation and calculation of complicated economic issues so as to bring about quantitative comparability with various qualitative economic operations. At the same time, accounting information not only fully reflects the accounting information, but also reflects the contents of business accounting and statistical accounting from different sides, different angles and to different degrees. The comprehensiveness of accounting information is mainly reflected in the complete and systematic reflection of social economic activities. Different information can be processed according to different requirements to