摘要
在经历了以会计电算化为标志的第一次财务转型和以财务共享中心带动的第二次财务转型之后,以智慧化为特征的第三次财务转型已经到来。智慧财务管理的本质是一种价值创造的运营过程,是通过财务智能化以最大限度发挥财务数据的应用价值为目标。财务智能化发展过程中最重要的一环就是财务机器人的应用。本文以西北油田为案例,着重描述了财务机器人在油田企业的应用过程和所具有的现实意义,以期为其他企业财务机器人的应用提供一定的参考价值。
After the first financial transformation generation marked by accounting computerization and the second financial transformation generation marked by Financial Sharing Center,the third financial transformation generation characterized by business intelligence has come.The essence of smart financial management is anoperation process of value creation,which aims to maximize the application value of financial data through financial intelligence.The most important part of the development of financial intelligence is the application of financial robot.This paper takes Northwest ilfield as an example to describe the practical value of the application of financial robot in oil field enterprises,and to provide some implications and guidance for the application of financial robot in other enterprises.
作者
解洪勇
安媛
王宁
Xie Hongyong;An Yuan;Wang Ning
出处
《管理会计研究》
2020年第1期62-70,134,共10页
MANAGEMENT ACCOUNTING STUDIES