Abstract: As China's market economy development, the operational mechanisms of enterprises changes, the financing channels and increase the complexity of financial relations, or the specific issues of economic phenomenon, there have been more and more on the business activities of enterprises. An economic business was recognized as whether or not there are matters affecting the financial information and the operation of the business and financial results have a certain impact, but will also affect users of accounting information to enterprises current and future loss of judgement, thereby affecting Their investment decisions. Or matters as a potential direct impact on the enterprise's continued operation and development, the ultimate result of a corresponding loss of the enterprises in trouble, leading to the liquidation, merger or bankruptcy of a few cases. Or a matter of accounting principles or enterprises in China although there are matters of accounting and the disclosure of related information to make a specific norms, but some still exist a number of shortcomings, to be further improved. This paper on the matter or how to confirm that disclosure of research, made their own proposals for timely disclosure or the risk of the situation, increase their risk prevention capability或有事项Or matters预计负债Projected liabilities或有负债Contingent liabilities或有资产Or have assets