随着国家进入世界贸易组织,经济全球化进程越来愈快,社会市场经济得到了飞速的增长,各行各业的企业也面临着新机遇与挑战。现代企业的发展也随着市场经济的竞争得到了巨大的提升,而作为企业中的会计审计也遇到了巨大的机遇和挑战。电子信息技术使得,会计审计人才需求量急剧增加,根据市场的需求使得会计审计工作水平要求越来越严格。因此,会计审计提高企业的经济效益,降低财务风险所出现的问题,制度对其有针对性的计划促进现代的企业的发展。 As countries enter the World Trade Organization, the process of economic globalization is getting faster and faster, and the social market economy has enjoyed rapid growth. Enterprises in all walks of life also face new opportunities and challenges. The development of modern enterprises has also been greatly improved with the competition in the market economy. However, accounting auditing as an enterprise has also encountered enormous opportunities and challenges. Electronic information technology makes the demand for accounting and auditing personnel to increase sharply, making the requirements of accounting and auditing work more stringent according to the needs of the market. Therefore, the accounting audit to improve the economic efficiency of enterprises to reduce the financial risks of the problems that the system targeted its plans to promote the development of modern enterprises.