The new product development of manufacturing Enterprises is not only complicated, expensive and more difficult, but the risk is high. There will be many uncertainty factors which will lead to the failure of new product development. By analyzing the risk factors of new product sample development stage, an effective risk assessment index system was established, which includes 4 indicators and 14 secondary-level indicators of risk evaluation index system and fuzzy comprehensive evaluation method. It has been applied for SD company to assess the risks of new product development so that SD company carries on the risk assessment and propose countermeasures on new product sample development stage. It will reduce the risk and improve the success rate of new product development, provide a theoretical basis for enterprises to improve their risk management capabilities.