Objective To investigate the factors affecting visceral adipose accumulation in type 2 diabetes mellitus and provide theoretical basis for preventing visceral adipose accumulation in type 2 diabetes mellitus. Methods Subjects were selected from patients with type 2 diabetes who were admitted to the endocrinology department of the affiliated hospital of southwest medical university from September 2019 to October 2020. According to the inclusion and exclusion criteria, 530 eligible patients with type 2 diabetes were screened. According to the results of visceral adipose test, the subjects were divided into normal visceral adipose group and visceral adipose accumulation group. Logistic regression was used to analyze the influencing factors of visceral adipose accumulation in type 2 diabetes mellitus patients. Results The comparison of clinical data between the two groups showed statistically significant differences in gender, age, systolic blood pressure, diastolic blood pressure, BMI, subcutaneous adipose area, fasting plasma glucose (FPG), insulin (INS), fasting c-peptide, 2h c-peptide, alanine transferase (ALT), aspartate aminotransferase (AST), glutamine transpeptidase (GGT), blood urea nitrogen (BUN), creatinine (Cre), uric acid(UA), triacylglycerol(TG), high density lipoprotein cholesterol (HDL-C), uric microalbumin/urinary creatinine, HbA1C, and HOMA-IR (P＜0.05). Logistic regression analysis showed that gender, age, BMI, subcutaneous adipose, BUN, TG, uric microalbumin/uric creatinine were significantly correlated with visceral adipose accumulation in type 2 diabetes mellitus patients, and the difference was statistically significant (P＜0.05). Conclusion Gender, age, BMI, subcutaneous adipose, BUN, TG, urinary microalbumin/urinary creatinine were significantly correlated with visceral adipose accumulation in type 2 diabetes mellitus patients.