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会计风险是指在一定的时期内,公司在进行各项会计活动时,其实际会计收益由于受到内外部环境变化以及各种难以预计或无法控制因素的影响,使得公司经营和会计状况充满了不确定性,不利于公司的稳健协调发展。
Accounting risk refers to the fact that when the company conducts various accounting activities within a certain period of time, its actual accounting profit is affected by various internal and external environmental changes and various unpredictable or uncontrollable factors, which makes the company’s operating and accounting conditions full Certainty is not conducive to the company’s steady and coordinated development.