摘  要:当今是二十一世纪，人类社会已经步入知识经济时代，知识以掩耳不及迅雷之势地更新。而会计知识则是会计人员必备的知识，也是企业开展财务活动的关键环节。会计知识只有流动才能得到发展，只有有效流动才能被更多人共享，才能让知识的拥有者获得更多的收益。会计知识的有效流动可以提高会计信息和财务决策的质量， 才能真正的带来更多的经济效益。

　　　在市场经济下，风险是其重要的特征之一，而会计作为经济管理的重要组成部分，在知识流动过程中的同样也存在着风险。本文对会计知识流动的概念、特征、意义等做了详细阐述，并且从信息失真等多方面分析了会计知识在流动中究竟存在哪些风险以及其成因。并在此基础之上，提出有效的对策，防范会计知识流动中风险的产生。

关键词：会计知识  知识流动  流动风险

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