在我国已经迈入 WTO的门槛,各项制度亟待和国际接轨这一大环境下,将从不同方面对企业理财工作造成巨大的冲击。会计信息是企业理财基础和重要依据,是管理者、投资者和债权人等改善经营管理、评价财务状况、作出投资决策、防范经营风险的主要依据。因此,真实的会计信息对于企业本身,甚至于整个国民经 In our country has entered the threshold of the WTO, the system needs to be in line with international standards in this environment, will be from different aspects of corporate finance work a huge impact. Accounting information is the basis of corporate finance and an important basis for managers, investors and creditors to improve management and evaluation of the financial position, making investment decisions, the main basis for preventing operational risks. Therefore, the real accounting information for the enterprise itself, and even the entire national economy