摘要
加强和健全企业会计管理中的风险控制,有利于强化对会计信息供给的约束,有效地维护投资者的知情权,更好地发挥会计工作引导资源配置、支持科学决策、加强经营管理、推动合理分配、构建和谐社会的职能作用。企业要达到防范财务风险就必须明确目标,加强财务控制和管理,提高会计信息的质量,唯有如此,才能及时有效地防范企业财务风险。
Strengthening and improving the risk control in the enterprise accounting management is in favour of strengthening the restriction of accounting information supply,maintain investors' right to know effectively and play the function better that the accounting work guides the resource allocation,support the scientific decision,strengthen the management,promote the rational distribution and construct a harmonious society.