税务经济环境视角的会计核算风险与防范.pdfVIP

Frontiers of International Accounting 国际会计前沿, 2016, 5(1), 1-6 Published Online March 2016 in Hans. /journal/fia /10.12677/fia.2016.51001 Accounting Risk and Prevention in the Perspective of Tax Economic Environment Yuan Shu, Shufeng Wang* Accounting Institute, Heilongjiang Bayi Agricultural University, Daqing Heilongjiang th th th Received: May 5 , 2016; accepted: May 24 , 2016; published: May 27 , 2016 Copyright © 2016 by authors and Hans Publishers Inc. This work is licensed under the Creative Commons Attribution International License (CC BY). /licenses/by/4.0/ Abstract In the background of China’s economy into the new normal, the status of accounting in the enter- prise is becoming more and more prominent, and the problem and the risk of accounting in the accounting are also more prominent. This article intends to adopt the logical inference, compara- tive analysis and other methods, summarizing the relationship and impact of the tax and economic environment and accounting risk. It mainly focuses on the analysis of tax and economic environ- ment under the influence of accounting risks in form and harm, and to put forward effective pre- vention and regulation of obstacle related strategies of tax accounting risk. Keywords Tax Economic Environment, Accounting Risks, Risk Prevention 税务经济环境视角的会计核算风险与防范 舒 媛，王树锋* 黑龙江八一农垦大学会计学院，黑龙江 大庆 *通讯作者。 文章引用: 舒媛, 王树锋. 税务经济环境视角的会计核算风险与防范[J]. 国际会计前沿, 2016, 5(1): 1-6. /10.12677/fia.2016.51001 舒媛，王树锋 收稿日期：2016年5月5 日；录用日期：2016年5月24 日；发布日期：2016年5月27 日 摘 要 在中国经济进入新常态的大背景下，会计在企业中的地位愈发凸显，而会计在核算上存在的问题、风险 也越发突出。本文采用逻辑推理、对比分析等方法，总结了税务经济环境与会计核算风险的关系与影响， 重点剖析了税务经济环境影响下的会计核算风险表现形式及危害，并较有针对性地提出了有效防范和规 避会计涉税风险的相关策略。