由于企业中会计环境的不稳定因素逐渐增大,这个行业的风险也在随之增加,在如何减少会计行业风险便成为全世界更加瞩目的问题之一。本文从会计风险概念入手,探讨了会计风险的客观和潜在性、不确定性、严重性、可变性等特征,并从重视内部审计环节,加强内部建设、提高会计人员的从业素质、恰当运用实质重于形式原则等三方面对会计风险进行防范。 As the instability of the accounting environment in enterprises gradually increases, the risk of the industry is also increasing. How to reduce the risk in the accounting industry has become one of the more notable problems in the world. This article starts with the concept of accounting risk, discusses the characteristics of objective and potential, uncertainty, seriousness and variability of accounting risk, and emphasizes the internal audit, strengthens the internal construction, improves the professional quality of accounting personnel, More important than the formal principles of three aspects of accounting risk prevention.