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在当前市场经济环境下,企业内部环境和外部环境发生了较大的变化,企业拥有了更多的自主权,发展空间也更为广阔,这也决定了企业面临的风险也较大。特别是企业会计风险呈现出多样化和扩大化的发展趋势,因此需要正视企业会计风险,做好各项防范工作,从而为企业决策提供重要的信息支持。
In the current market economy environment, the internal and external environment of the enterprise has undergone major changes. Enterprises have more autonomy and more room for development, which also determines the risks the enterprises are facing. In particular, corporate accounting risk presents a trend of diversification and magnification. Therefore, it is necessary to face the enterprise accounting risk and do a good job in all aspects of prevention so as to provide important information support for corporate decision-making.