The necessity of establishing the risk test system, based on data of accounting, for safety resources invested in high dangerous enterprises is proposed systematically. The connotations and the features of the suggested risk test system of the safety resources are also demonstrated. This system can be used in all units with possible accidents in production and for estimating and reflecting the risks of the resources provided in preventing accidents in production. On the basis of the functions of this evaluation system, the main framework and the method of Data Envelopment Analysis for the risk test system is also established, which is accordant to actual data of accounting disclosed by high dangerous enterprises listed in stock market. The purpose of studying this system is to promote effective risk measurement and management of safety resources invested.