Based on the enterprise internal control perspective, this paper aims to construct an effective accounting risk early warning model to improve the enterprise risk management level. Firstly, abundant enterprise data are collected from multiple channels and processed and screened in detail to ensure the reliability and accuracy of the data. Subsequently, the key variables of the accounting risk early warning model are clarified, including independent variables, dependent variables and mediating variables, which lays the foundation for the construction of the model. Based on the enterprise internal control perspective, the relationship between the variables was clarified to ensure the accuracy and robustness of the model. The results show that the accounting risk early warning model constructed under the view of enterprise internal control performs well in terms of the underreporting rate, which is only 0.04%, and the variation range of the risk threshold is controlled between 0.03 and 0.07, which is relatively small, indicating that the stability and reliability of the model have been effectively ensured.