一、会计职业的外部环境对会计职业风险影响 由于会计理论、会计方法的局限性和经济环境的不确定性,会计报表只能近似地反映单位财务状况和经营成果全貌。在现实生活中,由于所有者、经营者和会计人员在利益追求上客观存在的差异性,使得他们都有可能对会计行为施加直接或间接、有意或无意的影响,从而使会计信息偏离客观真实,导致会计信息的错报、漏报。信息的真实完整是会计的生命,会计信息的作用及经济后 First, the accounting profession of the external environment on the accounting occupation risk Due to the accounting theory, the limitations of accounting methods and the economic environment of uncertainty, accounting statements can only approximate to reflect the unit’s financial condition and the overall picture of operating results. In real life, due to the objective difference of interests, owners, managers and accountants make it possible for them to exert a direct or indirect, intentional or unintentional influence on accounting behavior, so as to make the accounting information deviate from objective reality , Resulting in misstatement of accounting information, omission. The true integrity of information is the life of accounting, the role of accounting information and economy