摘要
为探索人机协同模式下财务核算智能化管理模式及其在电力企业的应用实践,本文以某电力企业财务核算工作为例,以智慧财务整体管理框架为基础,探索电力企业财务核算智能化管理模式框架,并通过典型应用场景加以验证。本文研究表明,人机协同模式可为企业快速带来价值增长的混合智能形态的作业模式,电力企业财务部门未来有望利用人机协同模式实现工作效率和质量的更大飞越。基于研究结论,文章最后总结了企业在人机协同模式下所需要注意的三大关键要素,可为其他企业的财务核算智能化实践提供借鉴。
This paper explores the framework of intelligent financial accounting in power enterprises,which is verified by typical application scenarios.The research of this paper shows that the man-machine cooperation mode can bring a hybrid intelligent operation of rapid value growth for enterprises,and the finance department of electric power enterprises is expected to use the man-machine cooperation mode to achieve greater improvement in work efficiency and quality in the future.The paper finally summarizes the three key elements that enterprises need to pay attention to in the man-machine cooperation mode,which can provide implicationsw for the intelligent financial accounting of other enterprises.
出处
《管理会计研究》
2021年第6期6-14,86,共10页
MANAGEMENT ACCOUNTING STUDIES