平行财务预算:复杂业财的深度融合与智能服务  

Parallel financial budgeting:deep integration and intelligent services for complex business and finance

作　　者：崔华宁 王飞跃[2,3,4] 李娟娟 秦蕊 王戈[1] 梁小龙 侯家琛[2,3,4] 管桑田 CUI Huaning;WANG Fei-Yue;LI Juanjuan;QIN Rui;WANG Ge;LIANG Xiaolong;HOU Jiachen;GUAN Sangtian(School of Economics and Management,University of Chinese Academy of Sciences,Beijing 100086,China;State Key Laboratory for Management and Control of Complex Systems,Institute of Automation,Chinese Academy of Sciences,Beijing 100190,China;State Key Laboratory of Multimodal Artificial Intelligence Systems,Institute of Automation,Chinese Academy of Sciences,Beijing 100190,China;Faculty of Innovation Engineering,Macao University of Science and Technology,Macao 999078,China)

机构地区：[1]中国科学院大学经济与管理学院,北京100086 [2]中国科学院自动化研究所复杂系统管理与控制国家重点实验室,北京100190 [3]中国科学院自动化研究所多模态人工智能系统全国重点实验室,北京100190 [4]澳门科技大学创新工程学院,中国澳门999078

出　　处：《智能科学与技术学报》2023年第4期446-453,共8页Chinese Journal of Intelligent Science and Technology

基　　金：澳门特别行政区科学技术发展基金资助项目(No.0050/2020/A1,No.0093/2023/RIA2)。

摘　　要：财务预算管理是企业管理的重要组成,对于企业内部资源的管理、控制、协调和考核至关重要。然而,目前大多数企业财务预算管理还存在财务预算目标制定不够科学、财务预算执行管控不够迅速、财务预算结果无法有效预测等问题。尽管数字技术与智能技术的发展为这些问题的缓解提供了有力的支撑,但却无法从本质上解决问题。平行智能理论构建与实际系统对应的人工系统,通过二者的虚实反馈与平行执行,实现对财务预算的描述、预测与引导,以提升预算目标的科学性、预算过程的可控性和预算结果的可靠性。将平行智能理论与财务预算结合,提出平行财务预算管理新模式,为复杂环境下业财的深入融合及其支撑的智能服务提供可行的技术框架与理论指导,促进企业财务预算管理的智能化变革与转型;辨析了平行财务预算的概念,提出了其基本框架,并探讨了其主要特征与支撑技术。Financial budget management is an integral part of corporate governance,critically important for managing,controlling,coordinating and assessing internal resources.However,many enterprises still face challenges in financial budgeting,including unscientific target setting,slow execution control and ineffective budget outcome prediction.Although the advancement of digital and intelligent technologies offers strong support for mitigating these issues,it fail to address them fundamentally.Parallel intelligence theory,by creating artificial systems parallel to the real one and leveraging their virtual-real feedback and parallel execution,can realize description,prediction and prescription of financial budgeting,thereby enhancing the scientific accuracy of budget targets,the controllability of the budget process and the reliability of budget outcomes.This paper combined parallel intelligence theory with financial budgeting to propose a new paradigm of parallel financial budgeting.It provided a viable technological framework and theoretical guidance for the deep integration of business and finance as well as intelligent services supported by it in complex environments,fostering intelligent transformation and innovation in corporate financial budget management.The paper delineated the concept of parallel financial budgeting,presented its fundamental framework,and discussed its key characteristics and supporting technologies.

关 键 词：平行财务预算 平行智能 业财融合 智能服务 

分 类 号：C931[经济管理—管理学]