数字经济背景下财务智能化建设框架与管理研究

Research on the Framework and Management of Financial Intellectualization under the Background of Digital Economy

当下,以人工智能、大数据、云计算等为代表的智能技术正掀起一阵阵新的技术浪潮,企业之间的竞争已上升为整体价值的竞争.数智化是企业转型发展的必由之路,财务管理是企业价值链活动中的关键一环.在数智化背景下,企业亟须建立更为高效的财务管理模式,简化财务工作、强化分析工作、做好监管工作,加快财务数智化进程,以更好地满足企业内部精细化管理需求.文章概述了财务数智化的发展情况,分析了财务数智化发展的必要性,探讨了会计信息系统面临的挑战,挖掘了会计大数据的分析价值,提出了企业财务数智化发展路径,以供参考.

At present,the intelligent technology represented by artificial intelligence,big data,cloud computing is setting off a wave of new technology,and the competition among enterprises has risen to the competition of overall value.Digital intelligence is the only way for the transformation and development of enterprises,and financial management is a key link in the activities of enterprise value chain.Under the background of digital intelligence,there is an urgent need for enterprises to establish a more efficient financial management model,simplify financial work,strengthen analysis work,do a good job of supervision,and accelerate the process of financial digital intelligence to better meet the needs of delicacy management within enterprises.This paper summarizes the development of financial digital intelligence,analyzes the necessity of financial digital intelligence,discusses the challenges faced by accounting information system,excavates the analytical value of accounting big data,and puts forward the development path of enterprise financial digital intelligence for reference.