会计信息使用人

会计信息与信息使用人之间是否具有相关性，取决于这些信息是否有预测价值、反馈价值和及时性；

Whether the accountant informations have forecasting value , feedback value and timeliness or not decides whether there are interrelations or not between accountant informations and their user .

会计信息是报表使用人重要的决策依据，客观真实性是对会计信息质量的最基本要求。

Accounting information is the important basis for the decisions made by the users of accounting statements . Objectivity and authenticity is the most basic requirement to the accounting information quality .

会计信息失真会扰乱资本市场的运行秩序，误导会计信息使用人，严重损害了投资人特别是中小投资者对上市公司投资的信心，不利于资本市场健康稳健的发展。

The disclosure would disrupt the orderly operation of capital markets and misleads accounting information users , which seriously damages the investors , especially the small ones ' confidence in investing in listed companies . This is not conducive to the sound development of capital market .