会计职业风险及防范的经济学分析--毕业设计论文.docVIP

会计职业风险及防范的经济学分析 姓　　名 　　号 专　　业 指导教师 年月日关键词：  Abstract With the development of market economy and the complexity of accounting environment, more and more new risks have emerged in the accounting field. Both certified public accountants and accounting staffs are facing the trust risks, the practical risks, the employment risks, the technical risks and the risks of policies in different degrees. The risks of accounting profession have related to not only the external environment such as the political environment, economic environment, legal environment and cultural traditions, but also the internal management of the enterprises, as well as the different needs of the accounting information of all the main stakeholders. To reduce and avoid the risks of the accounting profession, it can not work efficiently only relying on the constraintion of the code of ethics and the education of integrity. This article analyzes the causes of the vocational risks of accounting and suggests the corresponding measures that fit to the best choice of the rational economic man be taken on the base of cost-benefit criterion .It is necessary to start with external and internal environment to manage the accounting by law, improve the accounting regulations, reform the accounting system, reshape the accounting professional ethics, and increase the intensity of law enforcement .At the same time ,we should strengthen their internal controls, standardize the accounting-related behavior, make the operation of accounting activities healthily and orderly to avoid and prevent the occurrence of the accounting profession risks, bring the accounting functions into full play, and promote the development of economic healthily and rapidly. Key Words: vocational risks of accounting; accounting information; cost-benefit criterion  目　录引 言 1 一、会计职业风险的界定 2 （一）会计职业风险的定义 2 （二）会计职业风险的主要特征 3 1．客观性 3 2．潜在性 3 3. 可变性 3 4．可控性 3 （三）降低会计职业风险的经济效用分析 4 1. 降低会计职业风险具有降低交易成本的经济功能 4 2. 降低