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当今信息时代,经济技术高度发达,企业的经济活动日趋复杂,使得现实世界更加充满不确定性,当不确定性带来损失时,即产生了风险。如何面对风险成为各门学科的主要课题。会计作为经济管理的组成部分、经济活动信息源,它的本质是向信息使用者提供对决策有用的信息。企业经济活动的不确定情况,恰恰是十分重要而有用的信息,有关不确定性带来的风险问题也就自然地引入了会计领域内。本文将就会计风险的含义,会计风险与审计风险的关系进行探讨。
In today’s information age, economic and technological development is highly developed, and the economic activities of enterprises are becoming more and more complex. As a result, the real world is more full of uncertainty. When uncertainties bring losses, risks arise. How to face the risk has become a major subject in all disciplines. Accounting as an integral part of economic management, the source of economic activity, its essence is to provide information users with useful information for decision-making. The uncertainty of the economic activities of enterprises is precisely the very important and useful information, and the risks brought by the uncertainties are also naturally introduced into the accounting field. This article will discuss the meaning of accounting risk, the relationship between accounting risk and audit risk.