随着企业不断的发展壮大,会计工作者反应会计信息的手段在经济活动中的地位越来越重要。而企业的不确定因素导致会计风险严重,然而企业会计风险是客观存在的,我们不能消除它,只能在有效的范围规避。本文分析了会计可能存在的风险、现状及相应的对策。 As enterprises continue to grow and develop, accounting practitioners respond more and more to accounting information means in economic activities. However, the uncertainties in the enterprise lead to serious accounting risks. However, the corporate accounting risk is an objective one. We can not eliminate it but can only evade the effective scope. This article analyzes the possible existence of accounting risks, the status quo and the corresponding countermeasures.