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金融是现代经济的核心,同时金融又是一个特殊的高风险行业。特别是近年来,金融案件的发案率逐年上升,涉案金额大、牵涉部门多成为一大特点。但对金融案件的分析可看出80%的金融案件离不开会计部门的会计核算和资金清算,所以金融会计的风险防范在金融部门的内部控制管理中起着举足轻重的作用,是金融内控管理的关键所在。现主要从金融会计风险的表现形式、产生风险的原因及防范风险的相应对策等三个方面对金融会计风险进行了深入探讨。
Finance is at the core of the modern economy, and finance is a special high-risk industry. In recent years, in particular, the incidence of financial cases has risen year by year with a large amount of involvement and many departments involved have become a major feature. However, the analysis of financial cases shows that 80% of financial cases are inseparable from the accounting and liquidation of accounting departments. Therefore, the risk prevention of financial accounting plays an important role in the internal control and management of the financial sector. The key. Nowadays, the financial accounting risk is discussed in depth from three aspects: the manifestation of the financial accounting risk, the reason of the risk and the countermeasure of preventing the risk.