无现金报账的风险管理研究

Risk Management on Non-cash Settlement in Accounting

随着会计信息化的快速发展,无现金报账逐渐替代了传统的报账方式,并显示出其极大的优越性。针对无现金报账系统才刚刚出现,还未成熟,系统仍存在许多风险的问题,从风险控制的角度,运用博弈论等方法分析了无现金报账中存在的风险,并提出了相关的风险控制建议,为保证无现金报账方式的健康发展提供了借鉴。

With the rapid development of accounting information, non - cash settlement is replacing the traditional settlement and exhibits its superiority. However, there are many risks in non - cash settlement since it is newly emerged and is not mature e- nough. In order to guarantee the healthy development of non -cash settlement, this paper, from the angle of risk management, uses game theory and some other means to analyze the risks in non - cash settlement, and proposes some suggestions for risk manage- ment.