财务管理智能化及其发展方向探析

Intellectualization of financial management and its future development

财务智能技术的出现,使得机器人大量替代基础财会人员的梦想成为现实。通过对人的意识和思维过程的模拟,财务智能可以完成大量有规律的、简单重复性的工作。财务智能技术在财务领域的应用,对提高业务效率、减少工作失误、防控企业风险、提升人力资源效能等起到了重要作用。但是财务智能技术在促进财务工作发展的同时,会使大量财务人员面临职位内容重大变动的冲击,导致从事基础核算工作的中低端财务人员将逐步被取代,而对高端财务人才的需求将与日俱增。面对财务智能的冲击和挑战,广大财务人员应有危机意识,加快个人成长与转型。文章认为,财务智能还可用于遏制会计舞弊和打通供应链各个环节,并且财会人员可以把更多精力投入到分析、咨询、监测、决策等富于挑战性的工作中,并在价值创造、价值传递和价值管理方面发挥着积极作用。

The emergence of financial intelligence technology has made robots a great substitute for the basic accountants. Through the simulation of human consciousness and thinking process, financial in- telligence can accomplish much regular, simple and repetitive work. The application of financial intelli- gence technology in the financial field has played an important role in improving business efficiency, re- ducing work errors, preventing and controlling enterprise risks and improving HR efficiency. However, while financial intelligence technology is promoting the development of financial work, a large number of fi- nancial workers will face the impact of major changes in their job. The financial workers at the middle and lower levels engaged in basic accounting work will be gradually replaced, and the demand for high-quality financial personnel will increase day by day. Facing the impact and challenge of financial intelligence, fi- nancial workers should have a sense of crisis and speed up their professional growth and transformation. This paper holds that financial intelligence can also be used to curb accounting frauds and improve the link of the supply chain, the accountants can devote more energy to the challenging work, such as analysis, consulta- tion, monitoring and decision making, and play an active role in value creation, value transfer and value management.