"The market fluctuations and credit risks in the securities industry are becoming increasingly complex, and traditional financial accounting information can no longer meet the needs of refined risk prevention. Management accounting, with its forward-looking, relevance and flexibility, has great value in risk identification, measurement and control. By establishing a management accounting tool system integrated with business, dynamic tracking and quantitative analysis of financial risks can be achieved, providing decision support for the stable operation of securities institutions, which is an important way to improve the ability to prevent financial risks."