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银行及企业会计风险具有隐蔽性、滞后性、突发性和连锁性的特点,这些特点是银行和企业会计管理部门在防范会计风险中的重点和难点。因此,会计管理部门要正确处理防范风险和经济效益之间的辩证关系,始终坚持预先控制原则,分权制衡原则,制定切实可行的防范会计风险的对策与措施,研究风险补偿机制,把风险降低到最低程度,把隐患消除在萌芽状态。只有这样,企业、银行才能经受得起会
Bank and corporate accounting risks are hidden, lagging, unexpected and chain characteristics, these characteristics are banks and corporate accounting management department in the prevention of accounting risk in the key and difficult. Therefore, the accounting department should correctly handle the dialectical relationship between prevention risk and economic benefits, always adhere to the principle of pre-control, the principle of separation of powers and checks and balances, formulate practical countermeasures and measures to prevent accounting risk, study the risk compensation mechanism and reduce the risk To a minimum, eliminate the hidden dangers in the bud. Only in this way, enterprises, banks can withstand the meeting