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Incidental emotions would lead to accidents by influencing risk perception. However, few works of research further studied how incidental emotions affect risk perception at the neurological level. Before the experimental task, we used video clips for emotion elicitation. Then, the event-related potential (ERP) technique was used to obtain data on the risk perception process. The results showed that: compared to neutral emotion, the participants' average reaction time was significantly shorter in positive and negative incidental emotion. Under negative incidental emotion, individuals overestimated risk and had a more significant deviation in risk perception; the amplitude of P2 and N2 components increased, and the amplitude of LPP component decreased under negative incidental emotion. Under positive incidental emotion, individuals' correct-response rate was higher. These findings indicated that incidental emotions affected the mid-term risk analysis stage and the late risk judgment stage of risk perception. In the mid-term risk analysis stage, individuals processed high-risk information with a negativity bias which led to stronger cognitive conflict, while individuals assessed risks more accurately due to a larger attentional span under positive incidental emotions. In the late risk judgment stage, individuals under negative incidental emotion devoted few attentional resources to risk information which led to a risk judgment deviation. In contrast, individuals had a more detailed cognitive process of risk information under positive incidental emotion. On these bases, this paper confirmed the influence of incidental emotions on risk perception and established an emotional information-processing model. This study provided a reference for emotional interventions to facilitate accident prevention. [ABSTRACT FROM AUTHOR]