Abstract
Based on the study of theory and practice, the article reveals issues related to determining the place of entrepreneurial and accounting risks in the business model of a business entity, as well as presents the relevant conclusions and proposals in this direction, in particular: in the aggregate, accounting and entrepreneurial risks in the business model of an enterprise include the risks of inaccurate accounting and reporting on its financial condition, the risks of complete or partial loss by the enterprise of part of its resources, property or cash contribution, shortfall in income, including the risk of bankruptcy, typical for market relations.
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