中文摘要：

相较于个人信用风险评估,银行关于企业信用风险评估的资料具有更多的文本信息且标准化程度更高,然而文本信息中蕴含的大量关于企业信用风险的增量信息却没有得到有效利用。通过对我国上市公司年报以及网民评论的文本进行分析,探索了文本大数据对企业信用风险评估的作用。研究发现,年报管理层讨论与分析的风险提示内容、独立董事意见中关于关联交易的非正式感情表达以及网民关于公司风险的评论对于企业信用风险评估都具有明显的增量信息。

英文摘要：

Banks have more text information pertaining to credit risk of enterprises. This information is more complete and standardized compared with that of individuals. Nevertheless, this incremental information of enterprise credit risk, which is contained in documents has not been effectively utilized by banks. The role of text big data on credit risk evaluation through annual reports and commentaries of crowds on networks was explored. It found that both the annual reports and crowds＇ commentaries significantly contain the incremental information on credit risk of enterprises.