论智慧财务管理的内涵、外延、特点与应用

On the Connotation,Extension,Characteristics and Application of Intelligent Financial Management

智慧财务管理是一个具备与人类一样的辨别、分析、推理和学习能力,能够更加高效地对数据进行收集、处理和分析,同时能够自动化、智能化、自主化地模拟人类的行事风格和思维模式进行工作与决策的财务管理系统。其外延除了涵盖传统的财务管理功能之外,还涵盖数据资产管理、财务情景感知、决策者情感计算、前瞻性分析、智慧财务报销、智能化对账、智能合约、业务财务、战略财务、区块链共享财务和生态圈财务等功能。它具有去中心化、信息资源高度共享、财务管理边界模糊化、以企业价值最大化为目标、人类思维、人机协同、财务管理场景多样化和前瞻性决策等特点。它的应用框架主要分为数据基础层、智能技术引擎层和综合应用层三个层级,其中,数据基础层对应的应用岗位是信息需求岗、数据信息安全岗、数据资产岗等,智能技术引擎层对应的应用岗位是算法设计维护岗等,综合应用层对应的应用岗位是人机交互岗等。

Intelligent financial management is a financial management system with the same discrimination,analysis,reasoning and learning ability as human beings.It can collect,process and analyze data more efficiently,and at the same time,it can work and make decisions automatically,intelligently and independently by simulating human’s acting style and thinking mode.Its extension covers not only traditional financial management functions,but also data asset management,financial situation perception,decision maker emotional calculation,forward-looking analysis,smart financial reimbursement,intelligent reconciliation,smart contracts,business finance,strategic finance,blockchain shared finance and ecosphere finance.It is characterized by decentralization,highly shared information resources,fuzzy boundary of financial management,maximizing enterprise value as the goal,human thinking,human-machine collaboration,diversified financial management scenarios and forward-looking decision-making.Its application framework consists of data base layer,intelligent technology engine layer and integrated application layer three levels,among them,the data base layer corresponds to the application of post information demand is hillock,information security and data assets,such as smart technology engine corresponding application layer position is maintenance work of algorithm design,integrated application layer corresponds to the application of post is human-computer interaction duty,etc.