Research On Accounting Risk

With the continuous deepening of the socialist market economic construction and increasingly complex of social relations,the impact of accounting risks will become more obvious.Undoubtedly,the existence of accounting risks will have great influence on social and economic benefits and managers's decision-making.The article does comparative analysis and study on the basis of literature and data collected.Learning the basics of related disciplines,for excample, accounting, management, risk, establish the framework of accounting risk. It mainly involves the practice and theoretical basis of the accounting risk, object, objectives, prerequisite, principles, contents, characteristics, classification, and management. The research of the accounting risk's contents, which is on the "big accounting" perspective, includes financial risk, audit risk, legal and compliance risk, exchange rate risk, information risk, environmental risk. The final chapter refers to the establishment of accounting risk's measures including emancipation of the mind, pioneering and innovative, to learn the lessons of the economic crisis, refering and transplanting risk theory.This study also has some shortcomings. It is only limited to theory, not through the case and the practical point of view,it discusses the relevant content of the accounting risk. The theoretical system is not perfect and needs further study and excavation.