In the wave of globalization and digitization, the accounting industry is undergoing unprecedented changes. The demand for accounting resources by enterprises is no longer limited to traditional financial reporting, but has expanded to multiple fields such as data analysis, decision support, and risk control. Accounting Resource Sharing Management (ARSM) has emerged, aiming to improve operational efficiency, reduce costs, and enhance the core competitiveness of enterprises by integrating and optimizing internal accounting resources. Resource sharing can break down departmental barriers, promote information flow, reduce duplicate work, achieve synergies in accounting information systems, and provide more comprehensive and timely data support for enterprise strategic decision-making.DUCEAK simulation shows that under the condition that the comparative advantage standard is fixed, the genetic algorithm has a shared management of accounting resources Risk assessment accuracy and risk assessment time are better than raw data management.