Money is a necessary condition for the enterprise production and operation activities， whether by way of equity capital and debt capital financing way， there are certain Enterprises regardless of size， you must raise money foracquiring In a market economy， enterprises must correctly choose thefinancing way to raise the production and business activities of the funds， to ensure the normal operation of enterprise production and management activitiesand the need to expand Risk factors in the process of financing to strengthen the financing risk ofenterprise risk management， enterprise and its causes， to grasp the meaning oftypes， financing risk control and prevention countermeasure to strengthenfinancing risk， so that enterprises can effectively prevent the financing risks，realize the enterprise financing cost， financing risk minimization， the economic benefits of the enterprise the best The degree of business riskapproach because of indebtedness， the period and the use of funds different debt way facing pressure are also Therefore， the financing decision inplanning funds quantity needed， and with the appropriate methods to raise the funds needed outside， still must correct the trade-off between risk degree of different financing Financing is one of the major risks faced by enterprises， because the modern enterprises attach great importance to the scale benefit， completely rely on its own funds for production and operation is difficult to generate economies of scale， external financing is a very effective wayof financing， with the expansion of the scale， the risk will come， but the risk of financing business just starting from the actual situation of the the enterprise，take effective measures can be fully
The implementation of specific accounting standards in the process of Problems and SolutionsSummaryAccounting Standards as the accounting theory and practice has been the main subject of great Accounting practice of accounting standards is not only the experience and theoretical guidance， or norms to deal with accounting matters， and having a profound impact on In China， the socialist market economic system with the establishment and opening to the outside world continues to expand， the establishment of accounting standards system， the formulation and implementation of accounting standards has a very important role and At present， China's accounting standards issued by enterprises， including a basic 38 criteria and specific The basic norms of accounting standards across the enterprise system， plays a role in the conceptual framework，Plays a role in reconciliation; specific criteria is based on the basic criteria of the specific accounting treatment of transactions or normative With the rapid development of economy， many practical problems of accounting， accounting standards need to regulate the content will also be Specific accounting standards in the process of implementation will be gradually exposed a number of shortcomings and The first step is the current accounting standards to recognize that in the implementation process there will be what kind of problem? Why the existence of these problems? How to deal with these problems? On these issues for the analysis of the accounting work for our country， is of great practical significance， notCan only be better for business use of specific accounting standards for reference， but also the criteria for regulatory authorities to see some of the shortcomings and omissions， in order to better implementation of specific accounting standards are well In this paper， in theory， expounded the meaning of accounting standards， the formation and development， analysis of the accounting standards in the implementation process and the reasons for the problems and arrive at the corresponding countermeasures and suggestions for China's enterprises in the implementation process of specific accounting standards provide some
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