内容提要：：risk management covers functions and work procedures of tax administrations, and compliance risk management is one of the main job purposes. by identifying, analyzing, assessing, ranking, treating and evaluating the risks of non-compliance of taxpayers with their tax obligations, the tax administrations can achieve the key strategic goal of the organization thereby achieving the highest level (voluntary) of compliance. the emphasis of this paper is on the conception, advantage and purpose of the compliance risk management and this paper also gives a detailed introduction on the comprehensive risk management models which were developed by international organizations such as the oecd and the eu and also by tax administrations.