會(huì)計(jì)風(fēng)險(xiǎn)及信息失真綜述(更新版)
【正文】 經(jīng)營(yíng)狀況、方針政付的現(xiàn)金”。目前,我國(guó)企業(yè)實(shí)行的是廠長(zhǎng)、經(jīng)理負(fù)責(zé)制,企業(yè)負(fù)責(zé)人操縱著會(huì)計(jì)人員的勞動(dòng)雇用大權(quán),這使得會(huì)計(jì)人員難以自覺控制風(fēng)險(xiǎn)。這種由于會(huì)計(jì)人員未能履行社會(huì)責(zé)任給社會(huì)帶來(lái)?yè)p失的可能性,即為會(huì)計(jì)風(fēng)險(xiǎn)。會(huì)計(jì)風(fēng)險(xiǎn)及信息失真綜述會(huì)計(jì)風(fēng)險(xiǎn)及信息失真綜述 世界發(fā)達(dá)國(guó)家的經(jīng)濟(jì)發(fā)展史無(wú)不論證了一國(guó)經(jīng)濟(jì)的健康協(xié)調(diào)發(fā)展離不開真實(shí)的會(huì)計(jì)信息。或因會(huì)計(jì)人員自身原因,致使會(huì)計(jì)人員違背現(xiàn)有會(huì)計(jì)法規(guī),在會(huì)計(jì)工作中弄虛作假,給社會(huì)帶來(lái)?yè)p失。其次,會(huì)計(jì)人員在企業(yè)中所處地位及會(huì)計(jì)法規(guī)對(duì)會(huì)計(jì)人員缺乏保護(hù)加大了會(huì)計(jì)風(fēng)險(xiǎn)。由于受計(jì)劃經(jīng)濟(jì)體制影響,我國(guó)大多數(shù)會(huì)計(jì)人員知識(shí)老化,其專業(yè)技能大大落后于會(huì)計(jì)實(shí)踐的發(fā)展,也使會(huì)計(jì)人員無(wú)意中加大了會(huì)
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