Objective To explore the related factors for the early occurrence of acute kidney disease (AKD) in patients with idiopathic membranous nephropathy (IMN) and to establish a scoring prediction system. Methods It was a retrospective cohort study. The clinical data were collected from patients diagnosed with IMN through renal biopsy and undergoing regular follow-up ≥3 months at the Nephrology Department of Beijing Anzhen Hospital, Capital Medical University from January 2010 to March 2023. Based on whether AKD occurred within 3 months after diagnosis, the patients were divided into AKD group and non-AKD group. The clinical, pathological, treatment, and prognosis were compared between the two groups. Multivariate logistic regression analysis was used to identify influencing factors of AKD. Based on the odds ratios (OR) of the independent correlated factors and clinical considerations, each factor was assigned a score to develop a risk scoring system. Receiver operating characteristic curve was used to evaluate the calibration ability of this risk scoring system. The Hosmer-Lemeshow goodness-of-fit test was used to evaluate the calibration ability of this risk scoring system. Results A total of 372 patients with IMN were included in this study, with age of (52.4±14.1) years, including 151 females (40.6%). Among the 372 patients, 63 patients (16.9%) were in the AKD group and 309 patients (83.1%) were in the non-AKD group. Compared with the non-AKD group, the AKD group had older age (Z=4.709, P<0.001), and higher proportion of females (χ2=5.628, P=0.018), proportion of hypertension (χ2=13.608, P<0.001), proportion of anemia (χ2=22.344, P<0.001), serum anti-phospholipase A2 receptor antibody titer (Z=2.781, P=0.005), proportion of diuretic use (χ2=11.631, P=0.001), proportion of ischemic glomeruli (t=3.839, P=0.001), proportion of sclerotic glomeruli (t=3.958, P<0.001), and proportion of complement C3 positivity in renal tissues (χ2=11.341, P=0.001). Additionally, serum albumin (Z=-3.553, P<0.001), dosage of used cyclosporine (t=-3.060, P=0.002) and estimated glomerular filtration rate (eGFR, Z=-3.842, P<0.001) in the AKD group were lower than those in the non-AKD group. Multivariate logistic regression analysis showed that, after adjusting for eGFR, serum anti-phospholipase A2 receptor antibody titer, use of diuretics, and the proportion of ischemic glomeruli, females [OR=0.375, 95% confidence interval (CI) 0.187-0.750, P=0.006], increase age (OR=1.352, 95% CI 0.999-1.830, P=0.050), hypertension (OR=2.661, 95% CI 1.091-6.489, P=0.031), decreased serum albumin (<30 g/L, OR=0.650, 95% CI 0.406-0.901, P=0.013), anemia (OR=2.050, 95% CI 1.059-3.970, P=0.033), and complement C3 positivity of renal tissues (OR=2.793, 95% CI 0.998-7.818, P=0.050) were independent factors correlated with AKD in IMN patients. Based on these correlated factors, a risk scoring system was established for AKD in IMN patients. The area under the receiver operating characteristic curve was 0.787 (95% CI 0.730-0.844), indicating good discriminative ability. The Hosmer-Lemeshow goodness-of-fit test demonstrated good calibration ability (χ2 =7.752, P=0.458). The risk of AKD for IMN patients with low-risk (≤8 points), moderate-risk (9-14 points), and high-risk (≥15 points) was 5.9%, 24.9%, and 63.5%, respectively, based on the established risk scoring system. In terms of prognosis, there was no statistically significant difference in the 6-month disease remission rate between AKD and non-AKD groups (χ2=1.931, P=0.165). However, the proportion of eGFR decline ≥ 30% at 1 year in the AKD group was higher than that in the non-AKD group (χ2=27.481, P<0.001), and both AKD group with short-term renal function recovery and AKD group without short-term renal function recovery had higher proportions of eGFR decline ≥ 30% at 1 year than that of the non-AKD group (all P<0.05). Conclusions IMN patients with AKD in the early stage have poorer long-term renal outcomes. Females, increasing age, hypertension, hypoalbuminemia, anemia, and positive complement C3 in renal tissues are independent related factors for the occurrence of AKD in IMN patients. The established risk scoring system may assist clinicians in identifying high-risk AKD patients early and implementing preventive interventions may help improve long-term renal prognosis.