Research on the Recovery of Enterprise's Financial Distress Based on GBDT Algorithm

The special treatment system is a punishment system for listed companies by the CSRC. Enterprises that are treated specially often mean that they are facing greater financial difficulties. At present, most of the research on special treatment enterprises focuses on the reasons for getting into financial difficulties, but there is little research on how to restore the healthy financial status of enterprises. In this paper, the special processing enterprises are taken as the research object, and the characteristic variables are selected from the financial and non-financial perspectives. The gradient lifting decision tree algorithm is used to predict the recovery of financial distress of special processing enterprises, and at the same time, the characteristic scores and contribution values in the gradient lifting decision tree model are calculated. Finally, the model is explained by analyzing the influence of important characteristics on the financial difficulties of enterprises.