风险——遭到损伤、不利或毁坏的机会。在直觉上,风险是个不祥之词,但对企业家来说,风险与希望并存,富有开拓精神的企业家常愿承受一些策略性的风险,以期获取较高的回报率。因此,如何从会计角度正确计量、披露企业经营风险,对于评价经营业绩、计量企业资产、提供决策依据都是必要的。 Risk - the chance of being damaged, adverse or destroyed. Intuitively, risk is an ominous word, but for entrepreneurs, the risks and hopes coexist, and the pioneering entrepreneurs are often willing to take some strategic risks in order to get a higher rate of return. Therefore, how to measure and disclose the business risk correctly from the accounting point of view is necessary to evaluate the operating performance, measure the assets of the enterprise and provide decision-making basis.