伴随全球各地经济一体化形式的发展,使得世界贸易的总体金额迅速攀高,各国贸易间也发生了激烈的摩擦。中国在加入了WTO之后,在全方位融入到世界经济的大市场中时,受到的贸易商业风险也在进一步增长,就比如说反倾销贸易风险、相关技术性的商业贸易壁垒以及特殊保障系列条款的贸易商业壁垒跟进出口国家交易信用等级风险等。现阶段面对这一系列重大风险,很多企业都知道要运用法律来帮助自己,来维护自身的有效利益,可却忘了一个重点:会计在整个营造公平、合理竞争的制度里所起到的关联性作用。本文就从整个会计学知识角度来评估出口商业贸易风险大小,并针对一些问题,提出解决策略。 With the development of the form of economic integration around the world, the overall amount of world trade has rapidly risen and intense friction has also taken place among the countries in trade. After China joins the WTO, China’s trade and commercial risks are further increasing when it is fully integrated into the major markets of the world economy. For example, the trade risk of anti-dumping trade, the relevant technical barriers to trade and trade in special series of safeguarding provisions Commercial barriers to follow up the export credit trading risk and other countries. At this stage in the face of this series of major risks, many companies know that to use the law to help themselves to safeguard their own effective interests, but forgot one of the key: accounting in the entire system to create a fair and reasonable competition played Relevance. This article from the perspective of accounting knowledge to assess the size of the export trade risk, and for some problems, propose solutions.