摘  要:當今是二十一世紀，人類社會已經步入知識經濟時代，知識以掩耳不及迅雷之勢地更新。而會計知識則是會計人員必備的知識，也是企業開展財務活動的關鍵環節。會計知識只有流動才能得到發展，只有有效流動才能被更多人共享，才能讓知識的擁有者獲得更多的收益。會計知識的有效流動可以提高會計信息和財務決策的質量， 才能真正的帶來更多的經濟效益。

　　　在市場經濟下，風險是其重要的特征之一，而會計作為經濟管理的重要組成部分，在知識流動過程中的同樣也存在著風險。本文對會計知識流動的概念、特征、意義等做了詳細闡述，并且從信息失真等多方面分析了會計知識在流動中究竟存在哪些風險以及其成因。并在此基礎之上，提出有效的對策，防范會計知識流動中風險的產生。

關鍵詞：會計知識  知識流動  流動風險

ABSTRACT:In century, mankind society has entered the knowledge economy era, knowledge has updated everyday. Accounting personnel accounting knowledge is essential knowledge, and also is the key to the Enterprises to carry out financial activities. Only current accounting knowledge can be developed, in order to be more effective flow only be shared in order for knowledge holders to get more revenue. Accounting knowledge can improve the efficient flow of accounting information and financial decision-making quality can really bring more economic benefits. 

   In a market economy, the risk is one of its important characteristics, and accounting management as an important part of the economy also there are risks. In this paper, we will do a elaborated of the concept of accounting knowledge flows, characteristics, significance, and so on. Besides from the information distortion of accounting knowledge in the flow exactly what are the risks and their causes. And on this basis, to propose effective measures to prevent the risk of accounting knowledge flows.

Keywords: Accounting knowledge; Knowledge flows; Liquidity risk