会计职业风险浅议

^论文编号:KJ957  ^论文字数:11640,页数:16  附任务书

摘　要
 
 随着我国市场经济的飞速发展，特别是加入世界贸易组织后，会计工作变得越来越重要。会计职业风险也随之越来越受人关注。本文将从会计职业风险的客观性与不可避免性、会计人员自身原因以及其它影响会计职业风险的因素分析会计职业风险的形成原因。并根据会计职业风险的形成原因，提出了强化专业素质建设、提高会计人员的职业判断水平、加强会计职业道德建设、加强对企业高级管理层的诚信教育与监管、加强会计法制建设、建立健全规章制度、加强会计教育、加强会计独立性、优化外部环境、严把会计人员录用关口等一系列措施。以树立会计人员会计职业风险意识，加强对会计职业风险的预防，从而减少会计风险，提高会计信息的可靠性，促进社会经济发展。
  
 【关键词】职业风险；成因; 风险有效预防；
  
 
 Abstract
 With the development at full speed of the market economy of our country, especially after joining WTO, the accounting work becomes more and more important. People pay more attention to the accounting professional risk thereupon too. Objectivity and unavoidable from the accounting professional risk of this text, analyses the reason of the accounting professional risk in self reasons of accounting personnel and other factors influencing accounting professional risk. And according to the reason of the accounting professional risk, this text have proposed strengthening professional quality construction, improving the judge competence in job of accounting personnel, strengthen accounting professional ethics construction, the ones that strengthened to the senior administration and supervision authorities of enterprises believed in a religion sincerely and bred and supervised, strengthen the accounting legal construction, establish and improve system of rule, strengthen accounting education , strengthen accounting independence , optimize external environment condition , strictly control accounting personnel employ such a series of measures as pass ,etc.. In order to establish accounting personnel's accounting profession sense of risk, strengthen the prevention to the accounting professional risk, thus reduce the accounting risk, improve the dependability of accounting information, and bring about an advance in social economy. 
 
Key words： Occupation risk; cause of formation； Risk prevention; 
  
 
目  录
 
摘要……………………………………………………………………………………………Ⅰ
Abstract………………………………………………………………………………………Ⅱ
 前言………………………………………………………………………………………………1
1会计职业风险的形成原因………………………………………………………………………1
 1.1会计职业风险的客观性与不可避免性……………………………1
 1.2会计人员自身原因 …………………………………………………2
 1.3其它原因…………………………………………………………………3
2会计职业风险的有效预防………………………………………………………………………4
 2.1强化专业素质建设是前提……………………………………………5
 2.2提高会计人员的职业判断水平………………………………………6
 2.3建立健全的规章制度…………………………………………………6
 2.4加强会计职业道德建设，防范会计职业风险………………………7
 2.5加强会计法制建设…………………………………………………………7
 2.6加强对企业高级管理层的诚信教育与监管……………………………8
 2.7加强会计教育……………………………………………………………9
 2.8加强会计独立性…………………………………………………………9
 2.9优化外部环境…………………………………………………………9
 2.10严把会计人员录用关口………………………………………………… 10
  参考文献………………………………………………………………………………………11
 致谢…………………………………………………………………………12

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