A Research On Occupation Of Environmental Risk Assessment For The Enterprise Accounting Staff

For a long time, research on accounting personnel fraud causes and preventive measures is mainly aimed at the professional ethics and the system construction. While the research that system is not implemented, or may not be implemented on the occupation of environmental is less, the lack of assessment of the system and implementation of the measures. Through occupational risk assessment studies accounting staff to enriches the risk research, but also can help businesses identify risks, enhance corporate financial management.This paper puts forward the research background and significance, and reviews the research of accounting fraud at home and abroad. Secondly, from the perspective of the risk of accounting fraud, explained the accounting personnel professional environmental risk, introduced the methods of Delphi method and risk coordinate graph, described accounting personnel professional environmental risks by Hain rules and Murphy's theorem. It analysis the current enterprise accounting offices, the personnel condition, the characteristics and harms of the accounting personnel fraud. It find out the internal control,related personnel lack the cause of responsibility accounting personnel occupational environment risk factors. Using Delphi method, design enterprise accounting personnel professional environment risk assessment system, determined the evaluation subject and evaluation method. Finally, the author applies accounting personnel professional environmental risk assessment to R enterprise group, introduces the R enterprise group Simply, details the specific application of occupation of environmental risk assessment,and corrects the problems of the assessment. It improves and optimizes the occupation of environmental risk assessment from the perfect evaluation model and informatization.From the results, accountancy occupation environment is not standardized, and the lack of effective supervision of the implementation of the system. Even if the system is perfect,but also can occur accounting fraud inevitably.For a accounting staff occupational environmental risk assessment, it be able to analyze the risk profile assessment units, it assesses and investigates the factor of the accounting fraud. It can focus on monitoring the poor results of the assessment of the financial sector and risky project, monitor the result of poor financial department and riskier projects. So the enterprise can take targeted measures, effectively reduce or avoid accounting personnel fraud actively.