长摘 要
随着我国经济进入高质量发展阶段，小微企业作为国民经济的重要组成部分，在推动经济增长、促进就业等方面发挥着不可替代的作用。然而，小微企业在会计风险管理方面面临着诸多挑战，如财务信息不透明、内部控制薄弱、风险预警机制缺失等，这不仅影响其自身健康发展，也对宏观经济稳定带来潜在风险。本研究旨在探讨新形势下小微企业会计风险管理问题，以期为小微企业建立健全会计风险管理体系提供理论支持与实践指导。基于此，本文采用文献研究法梳理国内外相关研究成果，运用案例分析法深入剖析小微企业的实际运营状况及其面临的会计风险类型，并结合问卷调查获取一手数据。研究发现，小微企业普遍存在会计基础工作不规范、专业人才匮乏、信息化建设滞后等问题，这些问题导致其难以有效识别和应对会计风险。针对上述问题，本文提出构建涵盖风险识别、评估、控制及监督的全流程会计风险管理体系，强调加强内部审计职能、提升会计人员素质、推进会计信息化建设的重要性。此外，本文创新性地引入大数据技术应用于小微企业会计风险管理中，通过建立风险预警模型实现对会计风险的动态监测与及时预警，为小微企业防范化解会计风险提供了新思路。研究表明，完善的会计风险管理体系有助于提高小微企业的抗风险能力，保障其可持续发展，同时对优化营商环境、促进经济健康发展具有积极意义。
关键词：小微企业会计风险管理 风险预警机制 会计信息化建设
Abstract
As China's economy transitions into a high-quality development phase, small and micro enterprises (SMEs), as vital components of the national economy, play an indispensable role in driving economic growth and promoting employment. However, SMEs face numerous challenges in accounting risk management, such as opaque financial information, weak internal controls, and the absence of risk warning mechanisms. These issues not only impede their healthy development but also pose potential risks to macroeconomic stability. This study aims to explore accounting risk management issues in SMEs under new circumstances, providing theoretical support and practical guidance for establishing a robust accounting risk management system. To achieve this, the research employs literature review methods to synthesize relevant findings from domestic and international studies, uses case analysis to delve into the operational realities and types of accounting risks faced by SMEs, and incorporates questionnaire surveys to obtain primary data. The findings reveal that SMEs generally suffer from non-standardized accounting practices, a shortage of professional talent, and lagging information technology infrastructure, all of which hinder their ability to effectively identify and respond to accounting risks. In response to these challenges, this paper proposes the construction of a comprehensive accounting risk management system encompassing risk identification, assessment, control, and supervision. It emphasizes the importance of strengthening internal audit functions, enhancing the competence of accounting personnel, and advancing accounting informatization. Additionally, this study innovatively introduces big data technology into SME accounting risk management, establishing risk warning models to enable dynamic monitoring and timely alerts of accounting risks, offering new approaches for SMEs to prevent and mitigate accounting risks. The research demonstrates that a well-established accounting risk management system can enhance SMEs' risk resistance capabilities, ensuring their sustainable development, while also contributing positively to optimizing the business environment and fostering healthy economic development.
Keyword:Accounting Risk Management Of Small And Micro Enterprises Risk Warning Mechanism Accounting Informationization Construction
目 录
引言 1
1新形势下小微企业会计风险概述 1
1.1小微企业会计风险的定义与特征 1
1.2新形势对小微企业的影响分析 2
1.3会计风险管理的重要性和紧迫性 2
2小微企业会计风险识别与评估 3
2.1内部控制环境的风险识别 3
2.2财务报表编制的风险因素 3
2.3风险评估方法与工具应用 4
3小微企业会计风险防范机制构建 4
3.1完善内部控制制度建设 5
3.2加强财务人员专业培训 5
3.3建立有效的监督与评价体系 6
4小微企业会计风险管理策略优化 6
4.1创新风险管理技术手段 6
4.2强化外部审计监督作用 7
4.3推动政策支持与行业自律 7
结论 8
参考文献 9
致谢 10
随着我国经济进入高质量发展阶段，小微企业作为国民经济的重要组成部分，在推动经济增长、促进就业等方面发挥着不可替代的作用。然而，小微企业在会计风险管理方面面临着诸多挑战，如财务信息不透明、内部控制薄弱、风险预警机制缺失等，这不仅影响其自身健康发展，也对宏观经济稳定带来潜在风险。本研究旨在探讨新形势下小微企业会计风险管理问题，以期为小微企业建立健全会计风险管理体系提供理论支持与实践指导。基于此，本文采用文献研究法梳理国内外相关研究成果，运用案例分析法深入剖析小微企业的实际运营状况及其面临的会计风险类型，并结合问卷调查获取一手数据。研究发现，小微企业普遍存在会计基础工作不规范、专业人才匮乏、信息化建设滞后等问题，这些问题导致其难以有效识别和应对会计风险。针对上述问题，本文提出构建涵盖风险识别、评估、控制及监督的全流程会计风险管理体系，强调加强内部审计职能、提升会计人员素质、推进会计信息化建设的重要性。此外，本文创新性地引入大数据技术应用于小微企业会计风险管理中，通过建立风险预警模型实现对会计风险的动态监测与及时预警，为小微企业防范化解会计风险提供了新思路。研究表明，完善的会计风险管理体系有助于提高小微企业的抗风险能力，保障其可持续发展，同时对优化营商环境、促进经济健康发展具有积极意义。
关键词：小微企业会计风险管理 风险预警机制 会计信息化建设
Abstract
As China's economy transitions into a high-quality development phase, small and micro enterprises (SMEs), as vital components of the national economy, play an indispensable role in driving economic growth and promoting employment. However, SMEs face numerous challenges in accounting risk management, such as opaque financial information, weak internal controls, and the absence of risk warning mechanisms. These issues not only impede their healthy development but also pose potential risks to macroeconomic stability. This study aims to explore accounting risk management issues in SMEs under new circumstances, providing theoretical support and practical guidance for establishing a robust accounting risk management system. To achieve this, the research employs literature review methods to synthesize relevant findings from domestic and international studies, uses case analysis to delve into the operational realities and types of accounting risks faced by SMEs, and incorporates questionnaire surveys to obtain primary data. The findings reveal that SMEs generally suffer from non-standardized accounting practices, a shortage of professional talent, and lagging information technology infrastructure, all of which hinder their ability to effectively identify and respond to accounting risks. In response to these challenges, this paper proposes the construction of a comprehensive accounting risk management system encompassing risk identification, assessment, control, and supervision. It emphasizes the importance of strengthening internal audit functions, enhancing the competence of accounting personnel, and advancing accounting informatization. Additionally, this study innovatively introduces big data technology into SME accounting risk management, establishing risk warning models to enable dynamic monitoring and timely alerts of accounting risks, offering new approaches for SMEs to prevent and mitigate accounting risks. The research demonstrates that a well-established accounting risk management system can enhance SMEs' risk resistance capabilities, ensuring their sustainable development, while also contributing positively to optimizing the business environment and fostering healthy economic development.
Keyword:Accounting Risk Management Of Small And Micro Enterprises Risk Warning Mechanism Accounting Informationization Construction
目 录
引言 1
1新形势下小微企业会计风险概述 1
1.1小微企业会计风险的定义与特征 1
1.2新形势对小微企业的影响分析 2
1.3会计风险管理的重要性和紧迫性 2
2小微企业会计风险识别与评估 3
2.1内部控制环境的风险识别 3
2.2财务报表编制的风险因素 3
2.3风险评估方法与工具应用 4
3小微企业会计风险防范机制构建 4
3.1完善内部控制制度建设 5
3.2加强财务人员专业培训 5
3.3建立有效的监督与评价体系 6
4小微企业会计风险管理策略优化 6
4.1创新风险管理技术手段 6
4.2强化外部审计监督作用 7
4.3推动政策支持与行业自律 7
结论 8
参考文献 9
致谢 10
