Accounting, as the weatherglass to reflect commercial language and financial situation, has faced a lot of challenges.

会计作为国际商业语言和反映财务状况的“晴雨表”，面临着诸多挑战。

Being a weatherglass for economics performance as well as an indicator for enterprises' operation, financial crisis warning not only has high academic value but also great significance applied value.

财务预警系统研究作为经济运行的晴雨表和企业经营状况的指示灯，它不仅具有较高的学术价值，而且具有巨大的社会应用价值。