企业在业务经营和管理活动中经常会遭受经济损失、资金支付困难、经营严重亏损等因素,会计风险不但直接威胁着企业资金的安全,而且危及整个国民经济健康、持续、快速发展,防范和化解会计风险已成为各企业工作的重中之重。 Enterprises often suffer economic losses, difficulties in fund payment and serious losses in business operations and management activities. Accounting risks not only directly threaten the safety of enterprise funds, but also endanger the entire national economy in a healthy, sustained and rapid manner, prevent and resolve Accounting risk has become the top priority of all enterprises.