受国际金融危机的影响,全球经济正在步入前所未有的寒冬,而每个企业也都像游泳运动员一样步入冬训期。不同的企业在冬训期的财务行为各异,有些企业的财务行为和发生的“会计差错”(这里所称的“会计差错”是对当前一些倾向性财务行为的概括,如内部控制形同内部人控制、内部控制等同内部会计控制等常见错误)表明该企业还没做好过冬的思想准 Affected by the international financial crisis, the global economy is entering an unprecedented winter, and each enterprise is like winter swimmers into the winter training period. Different enterprises have different financial behaviors during the winter training period, some enterprises’ financial behaviors and the occurrence of “accounting errors” (the so-called “accounting errors” are generalizations of some current tendering financial behaviors such as internal Control with the internal control of internal control, internal control equivalent to internal accounting controls and other common mistakes) that the business is not winter thinking