财务数字员工全生命周期管理研究——基于人力资源管理理论的视角  

Research on Financial Digital Employees'Whole Life Cycle Management——Based on Human Resource Management Theory

作　　者：刘勤[1,2] 杨玉洁 LIU Qin;YANG Yujie

机构地区：[1]上海国家会计学院 [2]上海国家会计学院智能财务研究院

出　　处：《财务研究》2024年第1期28-36,共9页Finance Research

基　　金：中国会计学会重点科研课题(2021KJA05)。

摘　　要：机器人流程自动化(RPA)技术的成功应用,推动了以其为核心的财务数字员工的诞生与发展。财务数字员工正在一些典型的应用场景中替代人类财务人员,承担组织中的部分财务管理工作。本文结合人力资源管理理论,详细分析了财务数字员工和人类员工在基本特征和全生命周期管理方面的异同,并对财务数字员工全生命周期中的需求分析、规划设计、系统建设、部署设置、监控评价、优化扩张、集成协同、维护升级、闲置报废等环节的基本特征和核心功能展开讨论,以期帮助企业管理者提升数字员工建设和运维能力,控制运营成本,保证应用中的合规性、安全性和有效性,为财务数字员工管理乃至人机协同管理的理论建设作出探索。The successful application of Robot Process Automation(RPA)technology promoted the birth and development of financial digital employees with it as the core.Financial digital employees are replacing human financial personnel in some typical application scenarios,undertaking part of the financial management work in the organization.Starting with human resource management theories,the paper analyzes in detail the similarities and differences between financial digital employees and human employees in basic characteristics and whole life cycle management,and discusses the basic features and core functions of demand analysis,planning and design,system construction,setup and deployment,operation evaluation,optimization and expansion,integration and collaboration,maintenance and upgrade,idle and scrap,etc.,in the whole life cycle of financial digital employees.It is expected to help managers to improve the construction and operation and maintenance capabilities of digital employees,control operating costs,ensure compliance,safety and effectiveness in applications,and explore the theoretical construction of financial digital employee management and even man-machine collaborative management.

关 键 词：RPA 财务数字员工 生命周期管理 人力资源管理理论 

分 类 号：F275[经济管理—企业管理] C930[经济管理—国民经济]