Abstract: As the risk assessment value of accounting resource sharing management is not the global optimal value, the assessment result is not accurate, and the assessment time is prolonged. Therefore, a risk assessment model of accounting resource sharing management based on genetic algorithm is proposed. By selecting the risk assessment index of accounting resource sharing management, using Delphi method to determine the weight of the risk assessment index, this paper constructs the quantitative model of accounting resource sharing management risk assessment. On this basis, this paper uses genetic algorithm to calculate the optimal solution of parameters, makes risk assessment rules to determine the risk degree, so as to realize the assessment of accounting resource sharing management risk based on genetic algorithm. According to the experimental results, compared with the traditional risk assessment model of accounting resource sharing management, the risk assessment model of accounting resource sharing management greatly reduces the assessment time, and can accurately assess the risk of accounting resource sharing management, which fully shows that the model has better assessment performance.

Key words: genetic algorithm, accounting, resource sharing, managing risks, assessment