The paper seizes one of the fundamental factors of internal control system.It introduced the methods for risk assessment,then summarize and evaluate the research results at home and abroad.This paper considered the internal control framework and corporate environmental management system.It use the resonate theory as a basic,identify and determine the various environmental accounting control risk factors by expert scoring method and analytic hierarchy process.In aspects of risk assessment,Both pure internal risk evaluation results and Evaluation of the results of a combination of internal and external amendments can be get.At last,the paper measure the business enterprise risk that method of set up to the risk integration valuation model,judged its accuracy and functions.