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最近几年,风险管理理念在国内得到传播和普及,各行业纷纷接纳和内化,并将其融入公司治理及管理结构中。对此,笔者概述国内对风险管理理念的接纳和内化情况,分析行业会计信息质量的主要风险,思考通过构建、完善会计信息系统降低人为风险因素提高会计信息质量管理的水平,探讨构建相关机制推进管控会计质量风险的路径。
In recent years, the concept of risk management has been disseminated and popularized in China. Various industries have adopted and internalized them and integrated them into corporate governance and management structure. In this regard, the author summarizes the domestic acceptance and internalization of the concept of risk management, analyzes the main risks of the quality of accounting information in the industry, and considers how to improve the quality of accounting information management through building and perfecting the accounting information system and improving the quality of accounting information, Promote the management of accounting quality and risk path.