会计是现在财政管理中的一个重要组成部分,在财政管理中有着十分重要的作用,也占有十分重要的地位。在会计业务中,由于各个方面的原因,会存在一定的风险,如果不对其进行防范和控制,将会造成极大的经济损失。加强会计的内部控制,是防范会计风险的一种重要的途径,也是当前比较有效的措施。 Accounting is an important part of the financial management nowadays. It plays a very important role in the financial management and also occupies a very important position. In accounting business, due to various reasons, there will be some risks, if not to prevent and control, it will cause great economic losses. To strengthen the internal control of accounting is an important way to prevent accounting risk and also a more effective measure at present.