基于会计政策选择的会计风险控制的探讨.docVIP

基于会计政策选择的会计风险控制的探讨 摘 要 在现代的社会经济活动中，竞争日益激烈、经济活动趋于复杂化以及出于自身利益的动机，将会导致会计风险趋于复杂化和广泛性，这一情况的出现使得会计风险的研究更加成为必要，十分具有现实意义。本文首先基于对会计风险和会计政策选择的认识，介绍了会计风险的定义、分类、特征及来源，将会计政策选择带来的会计风险分为固有风险、控制风险、监督风险和员工职业道德风险，接着对这四种风险的表现形式进行了详细的分析阐述。最后本文提出了防范会计风险的政策建议，从会计制度方面、会计控制、会计监督和员工行为方面，提出具体有效针对会计风险控制的政策性建议，对我国防范会计风险提供一定的指导和借鉴。 关键词:会计政策选择；会计风险；风险控制 The Study of the Accounting Risk Control based on the Accounting Policy Choices Abstract In modern social and economic activities, an increasingly competitive, economic activities tend to be more complicated, and out of self-interest motive, will lead to the accounting risk tends to complicate and generalized, the emergence of this situation makes the study of accounting risk more become necessary, very realistic. This paper based on the understanding of risk and accounting policy choice, this paper introduces the definition, classification, characteristics and sources of accounting risk, accounting policy choice of risk can be divided into inherent risk, control risk and supervise risk and risk of employees professional ethics, and then to the risk of the four forms are analyzed in detail in this paper. Preventing the risks of accounting policy Suggestions are put forward at the end of the paper, from the aspects of accounting system, accounting control and accounting supervision, and employee behavior, puts forward the specific effective in view of the accounting policy Suggestions of risk management, to provide certain guidance and reference for our country to prevent accounting risks. Key words:Accounting policy choice; Accounting risk; Risk control 目 录 摘 要 I Abstract II 引言 1 一、会计风险的含义及分类 2 1、会计风险的含义 2 2、会计风险的特征 2 3、会计风险的分类 3 4、会计风险的来源 5 二、基于会计政策选择的会计风险的表现形式 5 1、会计制度弹性 5 2、内部控制风险 6 3、内部监督风险 6 4、员工行为规范的风险 6 三、基于会计政策选择的会计风险防范对策 7 1、会计制度方面 7 2、会计控制方面 7 3、会计监督方面 8 4、员工行为方面 8 总结 9 参考文献 10 引言 随着社会主义市场经济的发展和现代企业制度的逐步建立，企业内、外部环境都发生了深刻的变化。企业在拥有更多自主权和更广阔发展空间的同时，也面临着更多、更大的风险，其中会计风险更是日趋扩大化、多样化。因此，正视会计风险，发现、控制、化解会计风险已成为现代企业管理的重要课题。从某种意义上