Abstract
With the development at full speed of the market economy of our country, especially after joining WTO, the accounting work becomes more and more important. People pay more attention to the accounting professional risk thereupon too. Objectivity and unavoidable from the accounting professional risk of this text, analyses the reason of the accounting professional risk in self reasons of accounting personnel and other factors influencing accounting professional risk. And according to the reason of the accounting professional risk, this text have proposed strengthening professional quality construction, improving the judge competence in job of accounting personnel, strengthen accounting professional ethics construction, the ones that strengthened to the senior administration and supervision authorities of enterprises believed in a religion sincerely and bred and supervised, strengthen the accounting legal construction, establish and improve system of rule, strengthen accounting education , strengthen accounting independence , optimize external environment condition , strictly control accounting personnel employ such a series of measures as pass ,etc.. In order to establish accounting personnel's accounting profession sense of risk, strengthen the prevention to the accounting professional risk, thus reduce the accounting risk, improve the dependability of accounting information, and bring about an advance in social economy.
Key words： Occupation risk; cause of formation； Risk prevention;
