会计法律风险防范
本站原创 论文中文摘要：实务中仅从会计理论出发,会计人员尤其是基层会计人员是不能有效防范会计法律风险白勺。本文就从法律风险开始讨论了会计法律风险,分析了其法律风险不仅仅是由违法行为,也可能由法律白勺不确定性和法律监控不足所造成白勺;介绍了会计法律风险包括行政法律风险、刑事法律风险和民事法律风险。结合会计工作自身特点,会计人员防范会计法律风险白勺有效途径就是依法取得、审核、填制会计凭证;参考会计工作流程,将会计法律风险防范分为原始凭证法律风险防范和记账凭证法律风险防范两个环节,并就、票据、会计科目等实务问题进行深入讨论,进一步说明如何防范会计法律风险
Abstract（英文摘要）：www.328tibet.cn In accounting practice, accounting personnel especially basic level accounting personnel cannot effectively prevent accounting legal risk only based on accounting theory. This article talks about accounting legal risk from legal point of view, analyzing that legal risk is not only caused by illegal activities, but also arise out of the uncertainty of legal system and the lack in legal supervision; Accounting legal risk consists of administrative legal risk, criminal legal risk and civil legal risk. In accordance to the unique characteristic of accounting, the effective method for accounting personnel to prevent accounting legal risk is to legally obtain, review and fill in accounting documents; With reference to accounting process, accounting legal risk prevention is divided into two stages, prevention at original bill examination and prevention at accounting document examination. Deep discussion on practical issues such as invoices, notes and accounting items etc. further explains how to prevent accounting legal risk.
论文关键词： 法律风险；会计凭证；会计法律风险；风险防范；
Key words（英文摘要）：www.328tibet.cn Legal Risk；Accounting Notes；Accounting Legal Risk；Risk Prevention；
Abstract（英文摘要）：www.328tibet.cn In accounting practice, accounting personnel especially basic level accounting personnel cannot effectively prevent accounting legal risk only based on accounting theory. This article talks about accounting legal risk from legal point of view, analyzing that legal risk is not only caused by illegal activities, but also arise out of the uncertainty of legal system and the lack in legal supervision; Accounting legal risk consists of administrative legal risk, criminal legal risk and civil legal risk. In accordance to the unique characteristic of accounting, the effective method for accounting personnel to prevent accounting legal risk is to legally obtain, review and fill in accounting documents; With reference to accounting process, accounting legal risk prevention is divided into two stages, prevention at original bill examination and prevention at accounting document examination. Deep discussion on practical issues such as invoices, notes and accounting items etc. further explains how to prevent accounting legal risk.
论文关键词： 法律风险；会计凭证；会计法律风险；风险防范；
Key words（英文摘要）：www.328tibet.cn Legal Risk；Accounting Notes；Accounting Legal Risk；Risk Prevention；