目前中国财务会计改革与发展正处于跨世纪的关键时期。研究财务会计风险与防范的跨世纪发展趋势,对提高财务会计信息系统在防范财务风险中的地位和作用,以新的姿态迎接新时期财务会计风险的全面挑战,确保财务事业的稳定发展,无疑具有重要意义。 At present, the reform and development of China’s financial accounting are at a crucial stage of the new century. To study the cross-century development trend of financial accounting risk and precaution, to raise the status and role of financial accounting information system in preventing financial risks and to meet the all-round challenge of financial and accounting risks in the new period with a new attitude, so as to ensure the stable development of financial affairs. It is of great significance.