Abstract-Theoretical and empirical research on. credit risk evaluation plays an important role for enterprises in reducing transaction costs, enhancing competition ability and creating a good competition environment. At present, in view of the application of expert system and neural network in artificial intelligence method in enterprise credit risk evaluation, research abroad mainly focuses on the innovative application of expert system and neural network; and the domestic research mainly focuses on the advantages and disadvantages, the accuracy and the feasibility of expert system and neural network. In this paper, the research status of expert system and neural network at home and abroad is discussed in detail so that the development of artificial intelligence theory and practice is promoted.