世界充满着不确定性,风险则是与损失相联系的不确定性事件。会计是一项实践性很强的学科,与会计活动相关的行为必然也充满着不确定性,从而其带来的风险问题也就自然地引入会计领域内。在目前会计领域中会计信息失真现象十分严重,本文试从会计风险的角度,从会计风险责任追究过程中存在的问题分析着手,提出完善会计风险责任追究的对策,以此达到对会计信息治理的目的。 The world is full of uncertainty, and the risk is the uncertainty associated with the loss. Accounting is a highly practical discipline, and activities associated with accounting activities are bound to be full of uncertainty, so the risk brought about by it naturally introduces the accounting field. In the current accounting field, accounting information distortion is very serious. This article tries from the angle of accounting risk, starting from the analysis of the existing problems in the accountability process of accounting risk, and puts forward the countermeasures to improve accounting risk responsibility, in order to achieve the accounting information management purpose.