当前,我国企业会计环境的不确定性因素增多,从而导致企业会计面临的风险日益多样化、扩大化。企业会计风险不仅危及到企业的生存和发展,而且也直接影响到整个国民经济的稳健运行,因此,加强对企业会计风险的分析,有效防范企业会计风险,有着重要的现实意义。 At present, the uncertainties in the accounting environment of enterprises in our country increase, which leads to the diversification and enlargement of the risks faced by corporate accounting. Accounting risk of enterprises not only endangers the survival and development of enterprises, but also directly affects the steady operation of the entire national economy. Therefore, it is of great practical significance to strengthen the analysis of enterprise accounting risks and prevent enterprise accounting risks effectively.