摘要
数字经济时代背景下,企业财务数智化转型已成为推动高质量发展的重要引擎。文章分析揭示了财务数智化转型的核心内涵,指出其本质在于以数字化、智能化技术重构财务管理模式,促使企业从核算型向战略支持型的职能跃迁。研究从政策牵引、市场竞争和技术革新三大外部动因,以及数据处理效率提升、风险防控需求两大内部驱动因素展开系统剖析,结合海大集团、中国铝业等典型案例验证转型的必要性。在此基础上提出平台建设—人才培养—业财融合—智能风控的四维转型路径框架,详细阐释财务共享服务中心建设、数据中台架构设计、RPA与AI技术应用等关键实施策略。
In the context of the digital economy era,the digital and intelligent transformation of corporate finance has become an important engine driving high-quality development.This paper analyzes and reveals the core connotation of financial digital and intelligent transformation,pointing out that its essence lies in reconstructing the financial management model with digital and intelligent technologies to prompt enterprises to transition from accounting-oriented functions to strategic support-oriented functions.The research systematically analyzes three external drivers including policy guidance,market competition,and technological innovation,as well as two internal driving factors of improved data processing efficiency and risk prevention and control needs.Typical cases such as Haida Group and Chalco are used to verify the necessity of transformation.Based on this,a four-dimensional transformation path framework of platform construction,talent training,business-finance integration,and intelligent risk control is proposed,elaborating on key implementation strategies such as the construction of financial shared service centers,data middleware architecture design,and the a pplication of RPA and AI technologies.
作者
陈萌萌
CHEN Mengmeng(Shandong Polytechnic College,Jining 272067,China)
出处
《商业观察》
2025年第21期48-51,共4页
BUSINESS OBSERVATION
关键词
数智化发展
企业财务转型
路径分析
digital and intelligent development
corporate finance transfor mation
path analysis
