会计职业风险及防范的经济学分析姓名学号专业会计学指导教师2008年4月30日摘要随着市场经济的发展和会计环境的复杂化，会计行业涌现出更多新的、复杂的风险因素，无论是企业会计人员还是注册会计师，都面临着不同程度的信任风险、执业风险、就业风险、技术风险以及政策法规风险等。会计职业风险的产生既与政治、经济、法律、传统文化等外部环境有关，也与企业内部管理当局，会计人员以及各利益相关主体对会计信息的不同需求密切相关。要降低和防范会计职业风险，仅靠对企业和会计人员进行道德规范的约束和诚信教育是不行的。本文从经济学角度分析了会计职业风险的成因，并结合了成本——收益的原则，建议应采取符合理性经济人最优选择的应对措施，从加强会计职业的内、外部环境入手，完善会计法规，改革会计制度，加大执法力度，重塑会计职业道德，实现会计法治。同时，加强企业内部控制以及提高会计人员的自身素质，规范会计相关行为，使会计活动良性有序进行，从而最大程度避免和防范会计职业风险的发生，使会计职能得到充分的发挥，促进我国经济的健康快速发展。关键词：会计职业风险；会计信息；成本——收益原则AbstractWiththedevelopmentofmarketeconomyandthecomplexityofaccountingenvironment,moreandmorenewriskshaveemergedintheaccountingfield.Bothcertifiedpublicaccountantsandaccountingstaffsarefacingthetrustrisks,thepracticalrisks,theemploymentrisks,thetechnicalrisksandtherisksofpoliciesindifferentdegrees.Therisksofaccountingprofessionhaverelatedtonotonlytheexternalenvironmentsuchasthepoliticalenvironment,economicenvironment,legalenvironmentandculturaltraditions,butalsotheinternalmanagementoftheenterprises,aswellasthedifferentneedsoftheaccountinginformationofallthemainstakeholders.Toreduceandavoidtherisksoftheaccountingprofession,itcannotworkefficientlyonlyrelyingontheconstraintionofthecodeofethicsandtheeducationofintegrity.Thisarticleanalyzesthecausesofthevocationalrisksofaccountingandsuggeststhecorrespondingmeasuresthatfittothebestchoiceoftherationaleconomicmanbetakenonthebaseofcost-benefitcriterion.Itisnecessarytostartwithexternalandinternalenvironmenttomanagetheaccountingbylaw,improvetheaccountingregulations,reformtheaccountingsystem,reshapetheaccountingprofessionalethics,andincreasetheintensityoflawenforcement.Atthesametime,weshouldstrengthentheirinternalcontrols,standardizetheaccounting-relatedbehavior,maketheoperationofaccountingactivitieshealthilyandorderlytoavoidandpreventtheoccurrenceoftheaccountingprofessionrisks,bringtheaccountingfunctionsintofullplay,andpromotethedevelopmentofeconomichealthilyandrapidly.KeyWords:vocationalrisksofaccounting;accountinginformatio