Abstract: the article provides a critical analysis of the goals and objectives of the Federal Tax Service of Russia, posted on the official website of the Federal Tax Service. The main measures of support for small and medium-sized businesses undertaken by the government of the Russian Federation and the difficulties that arise in the conduct of accounting and the preparation of financial statements for receiving such benefits and subsidies are considered. The main points are highlighted that they need to pay attention to when conducting business, organization of accounting, preparation of accounting and tax reporting. It is proved that in the rapidly changing conditions of development of the economy as a whole, the risk management system, that is, the prevention of undesirable results, should come to the fore in the work of an accountant. The risk system faced by the accountant in his daily practice is considered in detail and the author’s process of managing similar risks in the accounting system is proposed, consisting of 4 stages, such as: initiating the risk identification procedure, describing the risk, assessing the identified risk and making decisions to reduce the level identified risk. The area of responsibility of the chief accountant in the enterprise risk management system is outlined. The article also focuses on the continuous analysis of the financial and economic activities of the company, as the area of responsibility of the chief accountant of the enterprise and the role that it plays in achieving the desired result on the part of company management.
Keywords: accounting, tax accounting, risk management, endogenous risks, exogenous risks, area of responsibility of the chief accountant