试论会计风险及其防范

本文分析了会计风险形成的原因及造成的危害,认为应当从会计风险形成的条件和会计风险产生的直接原因两个方面分析会计风险的成因;会计信息的制造者与使用者均是会计风险危害的承担对象;会计风险只有具备一定的条件时,才能变成实在的危害;防范会计风险需要从完善会计理论体系与法规体系、完善公司治理结构等方面进行努力。

Discusses on Accounting Risk and Its Prevention

This article analyzes the reason that the accounting risk coming into being and the harm of accounting risk, holds the opinion that the cause of formation of accounting risk should be analyzed from its formation condition and direct cause. Both the producer and user of accounting information are object to bear the harm of the accounting risk, and only when the risk possess a certain condition, it can do real harm. The prevention of accounting risk needs to be made some efforts from perfecting the accounting theory system and legal system and corporate governance structure.