Analysis on Risk Management of Financial Accounting
- 管理学院－已发表论文 
财务会计风险管理不仅是企业整体风险管理的需要,也是财务会计活动自身的需要。其风险管理过程包括事件识别、风险识别、风险评估、风险应对、控制活动和监控等要素。这些要素使财务会计风险管理成为一个多元化的相互作用的过程。本文主要是为财务会计进行风险管理构建一个整体框架,为其管理者在现实生活中进行风险的化解与防范提供指导性的说明。The department of financial accounting manages risk for the need of the whole entity as well as the activities of its own. The process includes six factors: event identification、risk identification、risk assessment、risk response、control activities and monitoring. These factors enable the management to be with interact ional function. The purpose of this paper is to establish an integrated framework for the department of financial accounting to manage risks, and to offer guidance for the manager to deal with risks in practice.