论金融会计的风险及其防范措施摘要由于每个企业金融业务的会计处理方式不同，金融会计风险也相应地分为表内会计处理风险、表外会计处理风险两种形式。在企业金融会计的业务工作中，金融会计风险是风险在其业务领域的一种表现。因此，在企业金融会计风险所涉及的业务范围内，体现出不同的风险表现形式，也需要有不同的防范与化解办法，只有加强对企业金融会计风险的防范与化解，才能促进企业的健康发展。关键词：金融会计;风险;防范措施AbstractBecauseeachenterprisefinancialaccountinginadifferentwayofthebusiness,financialaccountingriskisdividedintotableaccordinglyaccountingrisk,off-balancesheetaccountingriskcomesintwoforms.Intheserviceworkofenterprisefinancialaccounting,financialaccountingriskisakindofperformanceinthefieldofriskintheirbusiness.Therefore,intheenterprisewithinthescopeofbusinessinvolvesfinancialaccountingrisk,reflectstheriskofdifferentforms,alsoneedstohavedifferentwaytoguardagainstanddissolve,onlystrengthentheenterprisetoguardagainstanddissolvetherisksoffinancialaccounting,topromotethehealthydevelopmentoftheenterprise.Keywords:financialaccounting;Risk;Measurestoprevent目录论金融会计的风险及其防范措施...................................................................................................1摘要..............................................................................................................................................1Abstract..........................................................................................................................................2目录..................................................................................................................................................31金融会计风险的主要表现形式....................................................................................................51.1会计核算风险的主要表现形式........................................................................................51.2决算编制风险的主要表现形式........................................................................................51.3结算编制风险的主要表现形式........................................................................................61.4会计监督风险的主要表现形式........................................................................................61.5会计操作风险的主要表现形式........................................................................................71.6人员管理风险的主要表现形式........................................................................................72金融会计风险产生的成因分析....................................................................................................72.1制度方面的原因................................................................................................................72.2体制方面的原因................................................................................................................82.3管理方面的原因................................................................................................................82.4技术方面的原因................................................................................................................92.5人员方面的原因..............................................................................................................103金融会计风险的防范措施..........................................................
