Enterprise financial risk analysis aims at predicting the future financial risk of enterprises. Due to its wide and significant application, enterprise financial risk analysis has always been the core research topic in the fields of Finance and Management. Based on advanced computer science and artificial intelligence technologies, enterprise risk analysis research is experiencing rapid developments and making significant progress. Therefore, it is both necessary and challenging to comprehensively review the relevant studies. Although there are already some valuable and impressive surveys on enterprise risk analysis from the perspective of Finance and Management, these surveys introduce approaches in a relatively isolated way and lack recent advances in enterprise financial risk analysis. In contrast, this paper attempts to provide a systematic literature survey of enterprise risk analysis approaches from Big Data perspective, which reviews more than 250 representative articles in the past almost 50 years (from 1968 to 2023). To the best of our knowledge, this is the first and only survey work on enterprise financial risk from Big Data perspective. Specifically, this survey connects and systematizes the existing enterprise financial risk studies, i.e. to summarize and interpret the problems, methods, and spotlights in a comprehensive way. In particular, we first introduce the issues of enterprise financial risks in terms of their types,granularity, intelligence, and evaluation metrics, and summarize the corresponding representative works. Then, we compare the analysis methods used to learn enterprise financial risk, and finally summarize the spotlights of the most representative works. Our goal is to clarify current cutting-edge research and its possible future directions to model enterprise risk, aiming to fully understand the mechanisms of enterprise risk generation and contagion.

翻译：企业财务风险分析旨在预测企业未来的财务风险。由于其广泛而重要的应用，企业财务风险分析一直是金融与管理领域的核心研究课题。基于先进的计算机科学与人工智能技术，企业风险分析研究正经历快速发展并取得显著进展。因此，全面综述相关研究既必要又具有挑战性。尽管已有一些从金融与管理角度出发的有价值且令人印象深刻的企业风险分析综述，但这些综述相对孤立地介绍了研究方法，且缺乏企业财务风险分析领域的最新进展。相比之下，本文尝试从大数据视角系统性地综述企业风险分析方法，回顾了自1968年至2023年近50年间超过250篇代表性文献。据我们所知，这是首个且唯一从大数据角度研究企业财务风险的综述工作。具体而言，本文对现有企业财务风险研究进行了关联与系统化，即全面总结与阐释问题、方法与研究亮点。我们首先从财务风险的类型、粒度、智能化程度及评估指标等方面介绍其相关议题，并总结对应的代表性工作；随后比较了用于学习企业财务风险的分析方法；最后汇总了最具代表性工作的研究亮点。本文旨在厘清当前前沿研究及其未来可能的建模方向，以充分理解企业风险生成与传染的机制。