摘要
以大语言模型为基础的生成式人工智能技术的快速发展,为政府预算管理的智能化变革提供了新机遇。人工智能有助于赋能预算管理实现系统性变革升级,推动预算管理一体化从“自动化”迈向“智能化”、预算编制从“粗放化”转向“精细化”、预算审查从“低效碎片化”升级为“高效统筹化”、预算执行与调整从“粗放监管”优化为“智能精控”、预算监督从“传统审查”迭代为“智能预警”,进而重塑政府预算管理全流程。然而,技术的广泛应用也伴随着数据安全、AI幻觉、责任归属等多重挑战。本文基于“替代—增强—揭示”的分析框架,提出促进人工智能与预算管理深度融合的实践路径。
The rapid development of generative artificial intelligence technologies,particularly those based on large language models,has opened new opportunities for the intelligent transformation of government budget management.AI helps empower budget management to achieve systematic transformation and upgrading,driving integrated budget management from"automation"to"intelligence",transitioning budget formulation from"extensive"to"refined",advancing budget review from"inefficient and fragmented"to"efficient and coordinated",evolving budget execution and adjustment from"coarse oversight"to"intelligent precision control",and shifting budget supervision from"traditional auditing"to"intelligent early warning".These changes are fundamentally reshaping the entire government budget management process.However,the widespread application of these technologies also brings multiple challenges,including data security,AI hallucinations,and the attribution of responsibility.Based on the"Substitution-Enhancement-Revelation"analytical framework,this paper proposes practical pathways to promote the deep integration of AI with budget management.
出处
《财政科学》
2025年第12期26-40,共15页
Fiscal Science
关键词
政府预算管理
人工智能
风险挑战
应对策略
Government Budget Management
Artificial Intelligence
Risk and Challenges
Coping Strategies
