财务数智化对商业分析影响研究——基于A公司的案例分析  

The Influence of Financial Digitalization and Intellectualization on Business Analysis:A Case Study Based on A Company

作　　者：李鑫[1] 邵珠澜 陈素云[1] Li Xin;Shao Zhulan;Chen Suyun

机构地区：[1]河南农业大学 [2]北京城市学院

出　　处：《管理会计研究》2024年第3期46-54,共9页MANAGEMENT ACCOUNTING STUDIES

摘　　要：本文以A公司为案例,探索财务数智化对商业分析的影响及其作用机制。研究发现:①财务数智化通过数据分析和智能工具应用实现信息提供效率和质量提升,使商业分析从信息提供者变为决策过程参与者,实现了商业分析目标的优化;②财务数智化通过推动企业对财务数据的挖掘以及财务与业务部门的融合,促使商业分析从单一财务维度模型转变为多维度模型;③财务数智化通过增强企业对历史数据、实时数据以及未来趋势的分析和预测能力,从业务背景理解、样本选取制定、数据偏差处理和分析结果应用四个方面提高商业分析的整体质量。本文丰富了财务数智化经济后果的研究,亦为其他企业提供了利用数智化技术优化商业分析的实践指导。This paper takes A Company as a case to explore the impact of financial digitalization and intellectualization (FDI) on the business analysis.The findings reveal that:①FDI improves the efficiency and quality of information provision through data analysis and the application of intelligent tools,transforming business analysis from an information provider to a participant in the decision-making process and optimizing the objective of business analysis;②FDI promotes the transformation of business analysis from a single financial dimension model to a multi-dimensional model by promoting enterprise mining of financial data and integration with other departments;③FDI improves the overall quality of business analysis in four aspects:business contextual understanding,sample selection and formulation,data bias handling and application of analytical results by enhancing enterprises' analysis and prediction ability of historical data,real-time data and future trends.This paper enriches the research on the economic consequences of FDI,and also provides practical guidance for other enterprises on how to optimize business analysis using digital intelligence technology.

关 键 词：数智化转型 商业分析 决策有用观 

分 类 号：TP399[自动化与计算机技术—计算机应用技术] F426.72[自动化与计算机技术—计算机科学与技术] F406.7[经济管理—产业经济]