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目前，在企业向金融业提供的会计报告中，普遍存在着披露内容不全面，不真实等问题，这直接影响到金融业的投资决策，甚至诱发金融风险。缩小企业与金融业之间信息供给与信息需要的差异，提高会计人员素质，完善金融体制是降低或化解金融风险重要措施。
At present, in the accounting reports provided by the enterprises to the financial industry, problems such as incomplete disclosure and untrue disclosure are ubiquitous, which directly affect the investment decisions of the financial industry and even induce financial risks. Reduce the differences between the information supply and information needs of enterprises and the financial industry, improve the quality of accounting personnel, improve the financial system is an important measure to reduce or resolve financial risks.