“风险”(RISK)这个名词来源于西方经济理论。在西方经济理论中的所谓“风险”是指事物变化存在多种结果的可能性,这些结果都事先全部知晓,只不过是最后结果不肯定,这是由于概率的分布问题。作为运用科学的决策原理,系统地搜集各种会计信息和其它信息资料,结合计划与市场的要求 The term “risk” (RISK) comes from western economic theory. The so-called “risk” in Western economic theory refers to the possibility that things change have multiple results. These results are all known in advance, but the final result is not certain. This is due to the distribution of probability. As a scientific decision-making principle, various accounting information and other information materials are systematically collected, combined with plans and market requirements.