Who is the user of accounting information and what is the key accounting information?

The main users of accounting information and the information they need to know:

(1) investors. For investors, through the reading and analysis of accounting statements, we can focus on understanding the integrity and rate of return of investment, changes in the capital structure of enterprises, future profitability and profit distribution policies.

(2) creditors. For creditors, by reading and analyzing accounting statements, we can focus on understanding the solvency of enterprises, the guarantee of their creditor's rights and the acquisition of interest, and whether the debtor has enough ability to repay debts on time.

(3) Government and its institutions. For the government and its institutions, by reading and analyzing accounting statements, we can understand the business activities of enterprises and the distribution of social resources, which can be used as the basis for determining economic policies such as taxation and national income and other statistical data.

(4) Potential investors and creditors. For potential investors and creditors, by reading and analyzing accounting statements, we can understand the development trend and business scope of enterprises, and provide basis for choosing the direction of investment and loans.

Accounting information refers to the information that an accounting unit discloses its financial status and operating results to investors, creditors or other information users through financial statements, financial reports or notes.

The functions of accounting information are:

1. Accounting information can help investors and lenders make reasonable decisions. In the market economy environment, the funds of enterprises mainly come from shareholders and creditors, whether present or potential investors and lenders. In order to make reasonable investment and credit decisions, they must have some information to understand the financial situation and operating results of enterprises that have invested or plan to invest.

2. Accounting information can evaluate and predict future cash flow. The demand for information by users inside and outside the enterprise is mainly to help the enterprise make future economic decisions and predict the future business activities of the enterprise, which mainly focuses on financial forecasting, such as cash flow, solvency and payment ability. Usually, the forecast of economic prospect should be based on the information of past business activities, that is, the information about the past financial situation and business performance of enterprises provided by financial reports as the forecast basis.

3. Accounting information helps government departments to carry out macro-control. The national financial department shall supervise and inspect the financial management of enterprises according to the accounting statements submitted by enterprises; The tax department understands the implementation of tax by reading the accounting data of enterprises.

4. Accounting information is conducive to strengthening and improving management. Enterprises will collect and sort out the overall situation of production and operation, and process scattered information into systematic information and transmit it to the internal management department of enterprises. Enterprise managers can find problems in business activities in time, make decisions and take measures to improve production and operation management.