With the advent of the era of big data, although enterprises have certain strategic choices in the process of active early warning of financial operational risks, the effect of this early warning method is not obvious due to a lack of understanding. In order to find leading indicators for early warning offinancial crises and to control risks as soon as possible, this paper will apply the concept of decisiontree algorithms to the construction of a financial risk management model. It will also fully exploit thebenefits of big data. The financial risk early warning management system based on the decision treealgorithm can effectively and accurately prevent the financial management risks of enterprises andeffectively avoid possible financial management risks in the process of business development. Thedecision tree method can easily represent the correlation and mutual influence between each stage of decision-making and the overall decision-making when the decision-making problem is multi-stage and multi-level. When using the decision tree algorithm, we should collect data extensively, consult relevant experienced experts and managers, and repeatedly check and modify the probability distribution so as to provide a reliable basis for the financial decision-making of enterprises.