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企业内外环境的日益复杂和企业间竞争的加剧,使企业发生财务风险的可能性不断提高,如何防范和控制财务风险,已成为企业内部管理的重要内容之一。笔者从会计要素的变化对财务风险的影响来阐明会计要素是企业财务风险的载体,应通过关注会计要素来预防和控制企业财务风险。
The increasingly complicated internal and external environment and the intensified competition among enterprises make the possibility of financial risk increase continuously. How to prevent and control the financial risk has become one of the important contents of internal management. The author from the changes in accounting factors on the impact of financial risk to clarify the accounting elements of corporate financial risk vector, should focus on accounting elements to prevent and control the financial risks of enterprises.