Research On The Influence Factors And Prevention Mechanism Of The The Professional Risk Of Accounting

With the deeper of the market economy and the increasingly complicated of social relations,the problem of accounting professional risk aroused people's attention more and more.The professional risk they faced is not only related to their own profit,but also related to whether the whole economic and social developing healthy in accordance with the order.Accountants are the soul of the accounting profession,which also is the focus of this article research object.Accounting professional risk is significant accounting information major mistakes or behavior which may brings the possibility of loss to the accounting contract parties.The research mainly pay attention to accounting professional risk,which focus on the micro accounting personnel behavior analysis,psychological analysis and the common features combining with specific cases at the same time,in order to find the rule which is more effective.The accounting professional risk of enterprise accounting personnel,refers to the enterprise accounting personnel in the performance of the accounting information collection and accounting vouchers,invoices,creditor's rights debt settlement,accounting and tax declaration,accounting statement compiling accounting position,which is due to error or fraud may undertake moral and legal responsibility.This article focus on researching and analyzing the professional risk of accounting personnel,which is in order to improve the accounting personnel's professional risk consciousness and the ego to protect consciousness,making the people who can use the professional responsibility to constrain themselves to be honest and trustworthy,integrity excellent financial workers.Discussing the specific construction form of the accounting professional risk and analyzing the accounting professional risk of accounting personnel or social influence,studying of micro accounting personnel behavior characteristics and psychological motivation at the same time.Through the comprehensive analysis and review,we can discuss from the point of common characteristic,factors for fraud and suggestions,then can we serve the economic society better.