Status of domestic accounting risk

Enterprise Accounting Risks and Preventive Measures

Abstract The development of the accounting industry has a long history in China, from the bookkeeper to the accountant, not only is the name changed, but the accounting function has also changed a lot. Nowadays accounting has occupied an important position in the enterprise. With the improvement of status and the change of function, the risk of accounting industry is expanding, facing the severe accounting risk status quo, we have to find out the root cause of inducing the occurrence of accounting risk, and summarize and organize the methods to prevent the occurrence of accounting risk.

Keywords: accounting risk, enterprise status quo, preventive measures

I, the concept and characteristics of accounting risk

Accounting risk is a social and economic activities, when the accountants for the economic management of the enterprise, searching, organizing, storing, transmitting information data and information bias, which led to the distortion of the important information, so that the user of the information to make the wrong decision, the information user caused serious economic losses, and the user of the information to the serious economic losses, and the user of the information to the serious economic losses. Users caused serious economic losses, a serious waste of social resources.

1. Some accountants have no resistance to the temptation of unlawful interests, which makes accountants work with favoritism, use their authority to do harm to the interests of the state and the people, violating the law, creating the illusion of getting something for nothing, and contributing to the beginnings of social crookedness, and the fraudulent nature of the accounting risk has become the most prominent in the nature of the accounting risk.

2. Changes in the social environment are not regular, which prompts accountants in the enterprise to use various methods to help the enterprise to face the pressure of the social environment, thus making the accounting risk with uncertainty.

3. China's rapid social and economic development, the technical requirements of accounting personnel are also increasing, in the accounting staff, the number of middle-aged and old people occupy an absolute proportion, resulting in the possession of advanced knowledge, innovative awareness of the young and outstanding accounting staff is difficult to get the opportunity to exercise, which results in the backwardness of the accounting staff's professional and technical skills, the emergence of human resources out of gear.

Two, China's enterprise accounting risk status quo and related causative factors

1. China's enterprises on the management of accounting personnel there are the following risks

(1) accounting personnel is responsible for the task of transmitting information, the problems in this link will lead to the distortion of the information, the enterprise economic development of the decision-making there will be mistakes, resulting in damage to the interests of the enterprise.

(2) accountants have a tendency to lag behind in professional knowledge, modern enterprises require accountants to master the advanced level of technology, economic management concepts as well as have to adapt to the modern socio-economic development of the innovative consciousness of the accountants in these aspects of the level of insufficiency led to the occurrence of accounting risks.

(3) Some accountants take advantage of their positions, embezzlement of public funds, production of false accounts, tax evasion and tax evasion, the state and people's property causing serious losses. Accounting risk can happen at any time, only early to find out the reasons, can effectively prevent.

2. The reasons for the current situation of accounting risk in China's enterprises

(1) accountants use a variety of methods to solve the difficulties brought about by changes in the social environment for the enterprise, looking for the use of management information there is a bias in the formation of the distortion of the information phenomenon, which triggered the damage to the economic interests of the problem;

(2) we have the problem of perception of traditional concepts of the accounting staff, that The age of the personnel engaged in this industry is required, older in the work of the enterprise will be easy to be reused, resulting in outstanding school graduates of the comprehensive level of young accountants do not have the opportunity to work, so that the enterprise to lose a number of moldable talent.

Three, enterprise accounting risk prevention measures

Risk stops at prevention only to strengthen the prevention, the chances of risk can be reduced, then we have to be from which aspects of the risk faced by the enterprise accounting staff to prevent:

1. Since the reform and opening up, the function of the accounting work has changed the modern enterprises need not be able to calculate the accountant, but also to be able to manage, accounting staff should play a role in the verification and supervision of the accounting staff. Management, accounting staff to play a role in the verification and supervision, identify the responsibility and power of the business operator, to maintain the rights and interests of business owners, scientific and strict fulfillment of the responsibility of the accountant's mission, enterprises pay more attention to the accounting staff with professional knowledge, accounting staff not only to do a good job of supervision and accounting, but also actively participate in the management of the enterprise, to put forward the development of the business of a reasonable proposal, the enterprise has given the accounting staff more Important functions, while increasing the risk of accounting personnel, at this time, the enterprise should do a good job in the reasonable distribution of accounting personnel, so that the accounting personnel of their respective supervision and constraints to effectively avoid the occurrence of business accounting risks.

2. The level of a person's morality will directly affect the principle of his work, the cultivation of morality is not only a personal problem, but also a social problem. Serious study of socialist moral thinking, set up a correct world view, values, and the formation of a noble personality. The training of accountants should not only be professional knowledge, but also pay more attention to the learning of professional moral level. Accounting personnel should be loyal to their duties, love their work, treat their work seriously and responsibly, do not do things to harm the interests of the people, in front of the temptation of profit, integrity and self-discipline, not greedy, not to take, and always adhere to the leadership of the Chinese ****anufacturing party,, to y understand the essence of their work is to serve the people, in any case, the interests of the people should be put in the first place, in order to effectively reduce the occupational risk of the The incidence.

3. Accounting risk is an objective phenomenon, currently unable to completely eliminate the negative impact of accounting risk, but we are improving the legal system to prevent the occurrence of accounting risk. When the accountant's own interests are threatened, to use legal weapons to protect their legitimate rights and interests, when found to jeopardize the national interests of things are happening, to use legal weapons to stop it, to harm or lure the occurrence of accounting risk of people and things the law should be given serious treatment, and at the same time to formulate the protection of the rights and interests of accountants related to the law, the phenomenon of the occurrence of accounting risk to curb

Four, Conclusion

The accounting function has been transformed from simple bookkeeping to supervision and management, accounting and inspection. Accounting staff business level and the level of professional ethics are progressing, the more complex the functions of accountants, the greater the risk it faces, all sectors of society have the responsibility to change the status quo of the existence of accounting risks, I believe that in our society *** with the efforts of the status quo of accounting risks must be effectively changed.