会计是企业财务管理的重点工作,其通过货币单位对企业的经济活动实施计量调控,引导管理者深入分析企业经营存在的相关问题。但由于多方面因素的影响,企业会计差错率不断提升,给正常的经营管理造成了诸多不便,扩大了企业经营的经济损失。本文主要分析了会计差错的成因及有效的防范措施。 Accounting is the key work of the enterprise’s financial management. It measures and controls the economic activities of enterprises through the monetary unit, and guides the managers to analyze in depth the related problems existing in the enterprises. However, due to various factors, the continuous improvement of accounting error rate has caused many inconveniences to the normal operation and management and expanded the economic losses of the enterprise management. This article analyzes the causes of accounting errors and effective preventive measures.