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本文论述了企业难以预料或无法控制的因素产生的会计报告风险的各种表现形式,分析了其产生、形成的原因,并提出了企业特殊会计业务风险的防范措施及揭示方法。
This paper discusses various forms of accounting report risk arising from the unpredictable or uncontrollable factors of an enterprise, analyzes its causes and causes, and puts forward the precautionary measures and revealing methods of the special accounting business risks.