A water-in-oil emulsion containing ascorbic acid and, as an emulsifier, a dimethiconecopolyol or an alkyldimethiconecopolyol, where the aqueous phase having a pH ranging from 5.5 to 7.5. This emulsion allows ascorbic acid to be stabilized and can be used, in particular, in the cosmetics and/or dermatological fields. The invention also relates to a cosmetic process for treating the skin using the emulsion.