Research On Accounting Risk

Risk is an important feature of the market economy, and accounting as a major component of economic management, there are also risks. In our country, 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 information users in decision-making and management of enterprises.The article does the theoretical analysis on the basis of literature and data collected, including the aspects of meaning, characteristics, hazards, root causes, identification of accounting risks, and elicits the need of preventing the accounting risks. The article uses the method of cases study to conduct a comprehensive analysis of typical cases to show the shortages of accounting risks prevention methods currently, and the article gives some advices to circumvent the accounting risk (as improving the laws, the regulations and accounting standards and strengthen law enforcement; strengthening the external intendance; implementing effective enterprise accounting risks management; speeding up the construction of accounting culture), especially the aspects of accounting risks management and accounting cultural construction, to help enterprises to further improve the level of avoid accounting risks.The article uses the method of game, the method of case study and the method of questionnaire analysis. These are all the innovation on the method of accounting risks research.In short, the accounting risks has been a cosmopolitan problem, it has disastrous impact on the global capital markets, and give a serious blow to investors'confidence. In order to manage the accounting risks almost all the governments have issued a series of response measures, and achieved certain results. However, it is a long-term engineering, required the active participation and effort of all sectors together. For our country, there is no exception. We must use all the measures reasonably in order to prevent the accounting risks effectively.