| As an important part of economic management, the essence of accounting is to provide useful information for the policy making of information users. If accounting cannot fully disclose the information, it will cause losses to the information users and also face certain risks, that's so-called accounting risks. In the economic activities of modern society, competition is becoming more and more complex as well as the motivation for the benefits. All these factors will cause accounting risks to be complicated and wide-ranging. Therefore, the study of accounting risks becomes more necessary, and it really has practical significance. What's more, the designing and executing of interior control system in enterprises will mostly affect accounting risks control. As a matter of fact, in this article, the writer focuses on the study of accounting risks from the angle of interior control.Firstly, upon the research results of the scholars home and abroad focusing interior control and accounting risks, the writer extends the theoretic analysis of accounting risks from the aspect of interior control, including the lead-in of connected concept. Accounting risks are classified to four detailed factors: system resilience, interior control system, interior superintendence, staffs behavior regulation.Secondly, in this article with the above theory and the thoughts of study, the writer take an enterprise as an example to discuss the relative positions of the enterprise interior control. And based on that, a whole evaluation to this enterprise is made and some concerned problems in accounting risks management of the enterprise that need attention are disclosed according to the study.Finally, a concrete and effective policy suggestion of accounting risks management is confronted based on the layer of interior control. The accounting risks of this enterprise is recognized from the four factors of accounting system, interior control design, staffs behavior regulation ,financial index supervising etc. |
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