Abstract the separation of duties control is insufficient, the company's risk management information system is not perfect, the communication between the upper and lower levels is not appropriate, and has not yet been completed establish a sound risk early warning mechanism. These management deficiencies provide a large research space for our study. Further analysis found that the company's high-end equipment manufacturing financing business has 19 potential risk factors in the pre rent, rent and post rent links. Through comprehensive evaluation of potential risks, it is found that the overall risk level of high-end equipment manufacturing financial leasing business of ZH company is high, which is an important risk control point. Among them, the pre leasing stage is still the highest risk level, with high rating, which is also an important risk control point. In order to help ZH company effectively resolve the risk, four coping styles are selected: risk aversion, risk transfer, risk reduction and risk tolerance. Considering the dual influence of risk level and difficulty of risk control, this paper uses these two factors to build a risk response mode selection model, and establishes the selection criteria and process. According to the selection criteria, the risk response methods and corresponding risk response strategies of 19 risk factors are determined. To ensure the implementation of the risk management system, ZH company should optimize the it's internal environment, clarify risk management objectives, strengtheninternal activity control, strengthen information management and communication, and attach importance to business process risk monitoring. Key words: high-end equipment manufacturing; finance leasing; risk management; AHP III