To better promote the healthy and long-term development of corporate financial management, the basement is established on the perspective of artificial intelligence (AI). Initially, based on the theories of modern mobile payment (MP) and corporate financial leverage, the corresponding data set is obtained through the questionnaire method as the research data. The reliability coefficients obtained after the test are all above 0.65, indicating that the reliability and stability of the entire data are relatively good. Besides, it is also found from the data of the questionnaire that some residents believe that MP will bring harm such as information leakage. Next, a new multilevel evaluation analysis method is introduced. After evaluating the financial management risk, operation risk, and network security risk existing in enterprise MP, it is found that the financial management risk accounts for the largest proportion of the three, with a risk weight of about 0.54, and the capital risk occupies the main position in the financial management risk. Finally, through the analysis of the risks existing in the whole operation process of the enterprise, it is found that about 50% of the financial management risk of the enterprise in the market belongs to the advanced risk, about 30% of the operational operation risk belongs to the low risk, and about 20% of the network security risk belongs to the advanced risk, which indicates that the financial management risk and network security risk are the top priority of the enterprise MP risk. Although the operational operation risk belongs to the low risk, it cannot be ignored. Subsequently, feasible suggestions and opinions are put forward on these phenomena from the perspectives of the government, enterprises, and residents. Therefore, there is great reference significance for the current financial risk assessment of enterprises based on MP.

Abstract. China's small and medium-sized enterprise is facing many risks in the management. Tax risk is the necessary factor for the small and medium-sized enterprise financial risk, the control strategy can avoid the financial risks effectively, and further reduce operating loss, promote the long-term development of small and medium-sized enterprises. Based on the analysis of the characteristics and causes of tax risk of small and medium-sized enterprises in China, this paper, based on the current situation of tax risk control of small and medium-sized enterprises, and then builds a well-defined tax-enterprise relationship from strengthening the awareness of corporate tax planning, establishing tax risk control system, The establishment of tax risk assessment of the early warning mechanism and other aspects of the corresponding control strategy.

P2P network loan has been widely concerned by people since it came into the market. This paper establishes an assessment analysis model to evaluate the risk level of P2P network loan. Seven important indexes are selected to constitute the evaluation index system by using the method of Information Gain. Then the analysis method of WOE value is used to evaluate the risk level of P2P network loan, and the conclusion is drawn that the larger the WOE value of complex development index, the lower the risk level of borrowers' credit.

No abstract