摘要
数字技术以及人工智能的发展给企业的管理方式带来了新变化,给企业的财务管理带来了机遇与挑战。文章在阐述财务管理基本理论的基础上,分析了数智化下财务管理的含义、特征、原理和目的,进而基于数智化的视角,详细分析了数智化对营运资金管理产生的影响,希望为数智化时代营运资金管理提出建议。
The development of digital technology and artificial intelligence has brought new changes to the management mode of enterprises,and brought opportunities and challenges to the financial management of enterprises.On the basis of elaborating the basic theories of financial management,this paper expounds the meaning,characteristics,principles and purposes of financial management under the number intellectualization,and then analyzes the impact of number intellectualization on working capital management in detail from the perspective of number intellectualization,hoping to put forward for working capital management in the number intellectualization era.
作者
黄果红
Huang Guohong(Henan Light Industry Vocational College,Zhengzhou,Henan,450000)
出处
《市场周刊》
2024年第5期73-76,共4页
Market Weekly
关键词
数智化
财务管理
营运资金管理
number intellectualization
financial management
working capital management