随着经济社会对会计核算和监督两大会计基本职能要求的提升,组织对会计人员自身的要求也进一步提高。在此背景下,会计人员必须不断加强自身的理论修养并强化其职业风险意识以不断完善职业判断能力,同时也有利于促进组织风险的防范。 With economic and social accounting and supervision of the basic functions of the two accounting requirements to enhance the organization’s accounting staff to further enhance their own requirements. Under this background, accountants must continuously strengthen their own theoretical cultivation and strengthen their awareness of occupational risks so as to continuously improve their professional judgment ability, and at the same time it is also conducive to promoting the prevention of organizational risks.