文章在分析会计政策选择风险存在的必然性的同时，提出了防范风险的对策。

At the same time of analyzing the necessity of the existence of risks in accounting policy selection, this paper puts forward some countermeasures for risk prevention.

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风险导向审计能够揭示出重大错报从而防范会计报表风险，却不足以有效化解审计风险。

Risk-based auditing can reveal the material errors in the statement to avoid the statement risks but not the auditing risks.

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本文分析了金融会计风险产生的缘由，并对其防范措施中止了讨论。

This paper analyzes the financial accounting risk reasons, and the preventive measures to suspend the discussion.

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