In the process of performance of the sales contract, the subject matter is not caused by the cause of both parties and the loss, and that damage should be borne by which party in the contract is involved in the sales contract risk burden. It is related to the fundamental interests of both buyers and sellers. Therefore, this issue has become a matter of great concern to both buyers and sellers. It is also one of the most important legal issues in the sales contract and plays a very important role in the contract law. This paper is aiming at the issues of the burden of risk in business contract and the improvement of the system of risk of business contract legislation suggestions, in order to make contract risk burden has a certain role in promoting.