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nks without consultation. However, if the IASB did not regard EU demands then the threat of the creation and adoption of another accounting standard would completely throw away the IASB's theme of convergence. Another problem could have also presented itself if the move looked to a political one because of the fact that the IASB is supposed to remain an independent entity (Nixon 2009). Even with all of their differences, because the common goal for convergence, it may be in the not so distant future where we will see both standards come to an agreeable solution.

The accounting professional ethics is the personnel engaged in accounting work in the duty should have moral quality, its specific accounting is the accounting personnel in the work of the various conduct combined.'Accounting law' article 39 specified 'accounting personnel shall abide by professional ethics, improve the quality of the business.'Under the condition of socialist market economy, strengthen the accounting personnel professional ethics construction, to better serve the market economy system construction, improve the quality of accounting work and accounting personnel's overall quality has important significance.In recent years, the quality of accounting information distortion, accounting report and credit down people's attention.Accounting information distortion phenomenon, is a prominent problems of the accounting work.The accounting professional ethics is good or bad lead to distortion of accounting information, the key factors affecting the quality of accounting work.And we should strengthen the construction of accounting credit, attaches great importance to the accounting personnel professional ethics education.

The development of the national economy, and so did the transport industry prosperity, however, in the fierce competition in the enterprises have to face the pressure from various operating and risk, the railway transport enterprise is not exceptional also, analyzing the cause of the financial risk mainly from the following aspects:

First, the external environment lead to the diversity of enterprise operation and management activities, the railway transport enterprise management at a large number of goods distribution, as the business relating to the prosperity of the market also presents the diversification, and the external environment change led to increased the difficulty of the enterprise financial management, to the financial decision-making has brought many uncertain factors, which can easily lead to management's mistake, this is the cause of the risk.The external factors include economic, legal, market, resources, etc.

Secondly, the complexity of financial management to increase the degree of risk.The financial risk of the railway transport enterprise, of course, also comes from inside, enterprise financial management needs of enterprise management, project supervision and management of the current enterprise's diversification, goods distribution, account management and so on are increased complex the complexity and difficulty than ever before and thus lead to the complexity of the railway transport enterprise financial management, is a risk, of course.

Finally, the risk management consciousness weak.The emergence of enterprise management and financial management in本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。