会计防范风险方法（Accounting risk prevention method）.doc

会计防范风险方法（Accounting risk prevention method） The modern enterprise management in the uncertain environment, financial and business risk exists widely in enterprises, identify risks, risk control, risk has become an important subject in modern enterprise management. From the angle of financial accounting, enterprise risk in many experienced financial and operating orbit eventually fell to the accounting level, if we fail to act, the risk hidden in the accounting elements. The risk as the standard of accounting information production accounting system and accounting standards to design a set of effective rules of the game to prevent in the process of accounting, for example, requires the recognition of impairment of assets, confirmation, disclosure or; establish the substance in the form of ideas; stressing the separation of tax and accounting. Key words: impairment loss of risky assets, or matters, is more important than form tax and accounting Modern enterprises operate in an environment full of uncertainty. Risks exist widely in the financial and business activities of enterprises. It is an important task of modern enterprise management to discover risks, control risks and defuse risks. From the angle of financial accounting, enterprise risk in many experienced financial and operating orbit eventually fell to the accounting level, if we fail to act, the risk hidden in the accounting elements, reflect the false high for some elements of accounting measurement, some accounting elements measuring low false, lead to the financial situation of enterprises, the operating results appear from the objective optimistic or pessimistic situation. In this regard, as the standard of accounting information production accounting system and accounting standards to design a set of effective rules of the game to prevent elements exist in accounting or accounting risks in the process, for example, on the date of the balance sheet, requires the recognition of impairment of assets, confi