风险责任会计,是一种把企业经营过程遭受的风险损失加以归集,并将其责任明确落实到责任人身上的会计制度。外贸企业面对国内、国际两个市场,风险问题较其他行业复杂。目前外贸企业的承包方案没有考虑风险因素,建立风险责任会计,便于把这些风险因素分离出来,使承包制有一个合理的前提和基础。加之,当前随着企业改革的逐步深化,企业内部的“科室承包、科室核算”正在逐渐建立,在此基础上建立责任会计,一定可以取得可喜的成绩。风险责任会计的核算内容应包括:(1)国家政策变动所造成的损失。如提高银行贷款利率、经政府 Risk responsibility accounting is a kind of accounting system that collects the risk losses suffered by a company’s business process and clearly implements its responsibility to the responsible person. Foreign trade companies face two domestic and international markets, and the risk issue is more complicated than other industries. At present, the contracting scheme of foreign trade companies does not consider risk factors. The establishment of risk responsibility accounting facilitates the separation of these risk factors, so that the contracting system has a reasonable premise and basis. In addition, with the gradual deepening of enterprise reforms, the company’s internal “committee contracting department, department accounting” is gradually established, based on which the establishment of responsibility accounting, we can certainly obtain gratifying results. The accounting content of risk liability accounting should include: (1) Losses caused by changes in national policies. Such as raising the bank loan interest rate, the government