摘要
公允价值的确认和会计专业判断存在较多的不确定因素,可能会影响会计信息的真实性,从而导致会计风险。会计工作者应当充分认识面临的新问题,掌握规避会计风险的方法和程序,在提高会计工作质量的同时,强化风险意识。
There exist some uncertain factors in the assurance of fair value and the professional judgment of accounting. Those factors maybe influence the reality of accounting information, which then cause the accounting risk. The accountants should realize the new problems, master the method and program to avoid accounting risk, improve the quality of their products and strengthen the risk consciousness.
出处
《经济经纬》
北大核心
2003年第5期119-121,共3页
Economic Survey
