摘 要：信用风险作为企业财务风险管理中的关键环节，其评估与控制对企业稳定发展至关重要。在经济全球化和金融创新不断发展的背景下，企业面临的信用风险因素愈发复杂多样，传统的信用风险评估方法难以满足现代企业的需求。为此，本文旨在构建一套适应当前环境的企业信用风险评估与控制体系。研究基于多源数据融合技术，整合财务报表、市场信息及非结构化数据，运用机器学习算法建立信用风险评估模型，通过对比分析传统方法与新模型的预测效果，验证了新模型的有效性。研究表明，该模型能够更精准地识别潜在信用风险，为企业的信贷决策提供科学依据。同时，针对不同风险等级制定差异化的风险控制策略，包括优化授信额度管理、完善合同条款设计等措施，有效提升了企业应对信用风险的能力。
关键词：信用风险评估；多源数据融合；机器学习算法
Abstract：As a key link in enterprise financial risk management, the evaluation and control of credit risk are of great importance to the stable development of enterprises. Under the background of economic globalization and the continuous development of financial innovation, the credit risk factors faced by enterprises are becoming more and more complex and diversified, and the traditional credit risk assessment methods are difficult to meet the needs of modern enterprises. Therefore, this paper aims to build a set of enterprise credit risk assessment and control system adapted to the current environment. Based on the multi-source data fusion technology, the research integrates financial statements, market information and unstructured data, uses machine learning algorithm to establish a credit risk assessment model, and verifies the effectiveness of the new model by comparing and analyzing the prediction effect of the traditional methods and the new model. The research shows that the model can identify the potential credit risk more accurately and provide a scientific basis for the credit decision of enterprises. At the same time, differentiated risk control strategies are formulated according to different risk levels, including optimizing the credit line management, improving the contract terms design and other measures, which effectively enhance the ability of enterprises to deal with credit risks.
Key words：Credit risk assessment; multi-source data fusion; machine learning algorithm
目 录
摘要 1
Abstract 1
一、信用风险评估的理论基础 3
（一）信用风险的概念与特征 3
（二）信用风险评估的主要方法 3
（三）信用风险评估模型的应用 4
二、企业财务数据与信用风险 4
（一）财务报表分析与信用风险 4
（二）关键财务指标对信用风险的影响 5
（三）财务预警系统在信用风险中的作用 5
三、信用风险管理策略 6
（一）内部控制机制的构建 6
（二）外部信用评级机构的作用 6
（三）风险分散与对冲策略 7
四、信用风险控制的实践应用 7
（一）企业信用政策的制定 7
（二）信用限额管理与监控 8
（三）信用风险事件的应对措施 8
五、 结论 9
参考文献 10
关键词：信用风险评估；多源数据融合；机器学习算法
Abstract：As a key link in enterprise financial risk management, the evaluation and control of credit risk are of great importance to the stable development of enterprises. Under the background of economic globalization and the continuous development of financial innovation, the credit risk factors faced by enterprises are becoming more and more complex and diversified, and the traditional credit risk assessment methods are difficult to meet the needs of modern enterprises. Therefore, this paper aims to build a set of enterprise credit risk assessment and control system adapted to the current environment. Based on the multi-source data fusion technology, the research integrates financial statements, market information and unstructured data, uses machine learning algorithm to establish a credit risk assessment model, and verifies the effectiveness of the new model by comparing and analyzing the prediction effect of the traditional methods and the new model. The research shows that the model can identify the potential credit risk more accurately and provide a scientific basis for the credit decision of enterprises. At the same time, differentiated risk control strategies are formulated according to different risk levels, including optimizing the credit line management, improving the contract terms design and other measures, which effectively enhance the ability of enterprises to deal with credit risks.
Key words：Credit risk assessment; multi-source data fusion; machine learning algorithm
目 录
摘要 1
Abstract 1
一、信用风险评估的理论基础 3
（一）信用风险的概念与特征 3
（二）信用风险评估的主要方法 3
（三）信用风险评估模型的应用 4
二、企业财务数据与信用风险 4
（一）财务报表分析与信用风险 4
（二）关键财务指标对信用风险的影响 5
（三）财务预警系统在信用风险中的作用 5
三、信用风险管理策略 6
（一）内部控制机制的构建 6
（二）外部信用评级机构的作用 6
（三）风险分散与对冲策略 7
四、信用风险控制的实践应用 7
（一）企业信用政策的制定 7
（二）信用限额管理与监控 8
（三）信用风险事件的应对措施 8
五、 结论 9
参考文献 10
