| 略论我国金融会计风险防范体系的建立 |
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| 引用本文： | 郭文根.略论我国金融会计风险防范体系的建立[J].科技情报开发与经济,2005,15(5):149-151. |
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| 作者姓名： | 郭文根 |
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| 作者单位： | 中国人民银行太原中心支行,山西,太原,030001 |
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| 摘 要： | 造成金融会计风险的原因有制度因素、体制因素、管理因素、技术因素、人员因素等，金融会计风险防范体系的建立，可以从改进金融企业会计制度、改革现行金融会计管理体制、加强金融会计监督管理和加强金融会计电子化工作等方面入手。
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| 关 键 词： | 金融会计风险 防范体系 会计制度 会计电子化 |
| 文章编号： | 1005-6033(2005)05-0149-03 |
| 修稿时间： | 2005年1月12日 |
Discussion on the Establishment of Our Country's Financial Accounting Risk Preventing System |
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| GUO Wen-gen.Discussion on the Establishment of Our Country''''s Financial Accounting Risk Preventing System[J].Sci-Tech Information Development & Economy,2005,15(5):149-151. |
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| Authors: | GUO Wen-gen |
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| Institution: | GUO Wen gen |
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| Abstract: | The accounting risk is caused by the system factor, management factor, technique factor, and personnel factor, etc. The establishment of the financial accounting risk preventing system can start from improving the financial enterprise accounting system, reforming the existing financial accounting management system, strengthening the supervision and management of financial accounting, and grasping firmly the computerization of the financial accounting, etc. |
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| Keywords: | financial accounting risk prevention system accounting system accounting computerization |
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