现代企业会计风险控制刍议

Study on the accounting risk control of modern enterprises

现代企业不仅要应对来自市场、政府政策等外部竞争环境带来的风险挑战,同时更要防范来自企业内部的风险隐患。文章从内控视角,对企业面临的会计风险进行了梳理,并从4个维度对企业会计风险隐患进行了归因分析,提出了以优化内控环境等措施防范和应对会计风险。

Modem enterprises have to face not only the environment risks which come from the market, the government and so on, but also the internal risk. The paper shows the main accounting risks and analyzes the causes of the accounting risks and discusses how to prevent the accounting risks.