企业会计核算风险与防范对策探究  

Discussion on the Risk of Enterprise Accounting Calculation and Countermeasures

作　　者：张比亚 ZHANG BIYA(School of Accounting,Xinjiang University of Finance and Economics,830000)

机构地区：[1]新疆财经大学会计学院

出　　处：《中国乡镇企业会计》2024年第13期190-193,共4页

摘　　要：在市场经济全球化的背景下,企业会计核算的作用越来越显著。它是企业成功运营和战略决策的基础,会计核算是企业持续健康发展的关键因素之一。然而,在企业会计核算过程中,存在着诸多不容忽视的风险。这些风险可能会使得企业的经营决策偏离预期,阻碍其健康成长,甚至在某种程度上对市场经济的稳定构成威胁。因此,深入研究企业会计核算风险及其防范具有极为重要的现实意义。本文旨在深入剖析企业会计核算风险的成因及其影响,并提出切实可行的防范策略,以彰显研究企业会计核算风险的价值和意义。In the context of globalization of the market economy,the role of corporate accounting is becoming increasingly significant.It is the foundation for the successful operation and strategic decision-making of enterprises,and accounting is one of the key factors for the continuous and healthy development of enterprises.However,there are many risks that cannot be ignored in the process of corporate accounting.These risks may cause enterprises to deviate from their expected operating decisions,hinder their healthy growth,and even pose a threat to the stability of the market economy to some extent.Therefore,in-depth research on the risks of corporate accounting and their prevention is of great practical significance.This article aims to analyze the causes and effects of corporate accounting risks and propose practical prevention strategies to highlight the value and significance of studying corporate accounting risks.

关 键 词：风险防范 内部控制 风险预警机制 会计核算风险 

分 类 号：F275[经济管理—企业管理]