Research on Enterprise Accounting Risk Prevention Mechanism under the New Accounting Law

The "Accounting Law of the People's Republic of China" (hereinafter referred to as the "New Accounting Law"), which officially came into effect on July 1, 2024, has brought opportunities and challenges to enterprise financial management. By interpreting the new accounting law, analyzing its impact on enterprise accounting personnel, and reviewing the current situation and shortcomings of enterprise accounting risk prevention, this paper has designed a targeted risk prevention mechanism for enterprise accounting personnel, drawing on risk management theories such as COSO and ISO 31000, providing operational risk prevention guidelines for enterprise accounting personnel.