(2) measurement is difficult. The key to the measurement of uncertain risk cost lies in the correct estimation and judgment of quantitative "possibility" However, the factors that affect the risk cost are complex and changeable, so it is a big problem to adopt what scientific measurement attributes and methods. How to quantify uncertain things, how to grasp the standards and scales of quantification, and whether subjective professional judgment accounts for a large part. Whether its measurement can treat risk cost with financial management method or create a brand-new measurement method and measurement unit remains to be considered.
(3) Difficulties in the report. Because of the uncertainty of risk cost, the disclosure of different types of risk cost is different, and there are many problems in the connection between risk cost reporting mode and current financial report. How to disclose the relevant information of risk cost through various reporting methods is a difficult problem faced by risk cost management accounting. Moreover, personally, how to disclose the risk cost, whether it is a combination of qualitative and quantitative methods or a choice of methods, is also a problem. What criteria should be used to decide which ones need to be made public and which ones don't need to be made public is also a problem that needs to be considered.
(4) Difficulties in decision-making and control. One of the important contents of constructing risk cost management accounting model is how to give full play to decision-making and control functions. The decision-making and control of risk cost are affected by uncertainty, and the establishment of its system needs the innovation of traditional models.
(5) Whether the risk cost should be recorded in the balance sheet. As the cost of an enterprise, whether it needs to be recorded in the balance sheet of the enterprise to show the real asset-liability structure of the enterprise is a question worthy of consideration.
(6) Whether the risk cost should be recorded in the balance sheet. The determination of risk cost is a very complicated problem, and the risk cost of each enterprise is different. For the same kind of risk, should each industry determine the risk measurement standard according to its own industry or make the risk measurement standard according to the unified standard without distinguishing industries?
(VII) Construction of risk cost management accounting organization system. It is also necessary to consider the organizational system construction of risk cost management accounting, whether it is feasible to integrate the operation of risk cost management accounting from the original top management to the middle management and then to the enterprise accounting department or whether it is feasible to separate a top-down organizational system to manage risk cost management accounting alone.