建立会计风险学研究-会计学专业论文.docxVIP

内容摘要随着社会主义市场经济建设的不断深入和社会关系的日益复杂化，会计风险的影响也 内容摘要 随着社会主义市场经济建设的不断深入和社会关系的日益复杂化，会计风险的影响也 更加明显。会计风险的存在，无疑会对社会经济效益的提高，管理者进行经营决策产生重 大影响。 本文在广泛收集文献与资料的基础上进行比较分析研究，借鉴会计学、管理学、风险 学等相关学科的基础知识，建立了会计风险学的知识框架，主要涉及建立会计风险学的实 践与理论基础、对象、目标、前提、原则、内容、特征、分类、管理等方面。研究会计风 险的内容，它是从“大会计”的角度出发，主要包括：财务风险、审计风险、法律与合规 性风险、汇率风险、信息风险、环境风险等。最后一章提到建立会计风险学对策，主要包 括：解放思想，开拓创新，吸取经济危机的教训，风险理论的借鉴与移植。 本文的研究也存在不足，它只局限于理论方面，未通过案例进一步从实践角度论证会 计风险学的相关内容，并且理论体系还不尽完善，有待于进一步研究与挖掘。 关键词：会计风险会计风险学理论体系会计风险管理 AbstractWith Abstract 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 relmed 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． Keywords：Accounting Risks；Accounting Risk Study；Theoretical System； Accounting Risk Management 目录内容摘要 目录 内容摘要 I Abstr