基于RPA技术的企业集团管理会计应用探索

Research on the valuation mechanisms of RPA technology in corporate group management accounting practices

本文聚焦探讨RPA机器人流程自动化技术在企业集团管理会计中的应用,着重关注RPA提升集团管理会计效率的实现路径。结合某省级投资控股集团的实例,研究发现:①RPA技术能够缩短集团层级间信息搜集链条,降低信息处理成本;②RPA技术可以将一个庞大的集团在时间和空间维度“缩小”为一个毛细血管清晰可见的组织,实现高频度、细颗粒的精细化管理;③RPA技术能够降低主观错误概率,提高集团风险管控能力。展望RPA在集团层面管理会计领域的应用前景,可以进一步探索以RPA技术为核心的企业卓越中心(COE)与业务中台的有机融合,使其成为集团数字化转型发展的有效工具。

This paper documents the valuation mechanisms of RPA technology in corporate group management accounting practices.We use a provincial investment holding group as research case and find that:RPA technology can improve information processing efficiency and reduce information processing cost;RPA technology provides an effective tool for fine management system;RPA technology can eliminate personal errors and improve corporate risk control efficiency.Overall,we conclude that RPA could significantly improve management accounting quality of business group.Future research may further explore the systematic integration of enterprise center of excellence(COE)with RPA technology and analyze the explicit way to facilitate digital transformation of corporate group.