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风险无处不在,作为会计行业的风险具有必然性、潜在性、不可估量性、可控性等特征,结合会计工作实践,按会计风险产生的原因和否可控分分析了会计风险的成因及分类,并从提高会计人员的业务素质,强化会计职业道德教育在会计准则的应用中要避免主观随意性,缩小会计信息与客观实际情况的出入及改善会计工作的客观环境等方面进行控制。
The risk is ubiquitous. As the risk of the accounting profession, it has the characteristics of necessity, potential, immeasurability and controllability. Based on the accounting practice, the causes and classification of accounting risk are analyzed according to the causes of accounting risk or not. , And from the aspects of improving the professional quality of accounting staff, strengthening the professional ethics education in accounting, avoiding the subjective arbitrariness in the application of accounting standards, narrowing down the access of accounting information and objective reality and improving the objective environment of accounting work.