ChatGPT给高校智能财务建设带来的机遇与挑战  

Opportunities and Challenges of ChatGPT for Intelligent Financial Construction in Universities

作　　者：李静[1] 周德旺[2] LI Jing;ZHOU Dewang(Finance and Asset Management Department of China University of Geosciences(Wuhan),430074,Wuhan,Hubei,China;Finance and Economics Department of Wuhan Sports University,430079,Wuhan,Hubei,China)

机构地区：[1]中国地质大学(武汉)财务与资产管理部,湖北武汉430074 [2]武汉体育学院财经处,湖北武汉430079

出　　处：《特区经济》2025年第3期148-152,共5页Special Zone Economy

基　　金：中国教育会计学会面上研究课题“人工智能技术下高校财会监督实施路径研究”(JYKJ2023-039MS)。

摘　　要：随着数字化技术赋能高校财务转型,多所高校不断推动智能财务建设,大幅提升了财务管理水平,有力助推了高校事业高质量发展。以ChatGPT为代表的人工智能技术的发展,将为未来财务领域带来一场全新变革。在此背景下,ChatGPT与高校智能财务工作结合已成为大势所趋,这是人机协同在高校财务领域应用的新课题。本文介绍了高校智能财务工作现状,分析了ChatGPT在高校智能财务建设中的机遇和挑战,最后提出了完善相关制度建设、优化顶层设计和提升财务人员“人机协作”能力的保障措施,以期为我国高校智能财务建设提供新思路。With the digital technology empowerment of financial transformation in universities,many universities continue to promote intelligent financial construction,improve the level of financial management,and promote the high-quality development of universities effectively.The development of artificial intelligence technology represented by ChatGPT will bring a new change to the future financial field.In this context,the combination of ChatGPT and intelligent financial work in universities has become a general trend,which is a new topic of human-computer collaboration in the field of university finance.This paper introduces the current situation of intelligent financial work in universities,analyzes the opportunities and challenges of ChatGPT in the construction of intelligent financial work in universities,and finally puts forward the safeguard measures to improve the construction of relevant systems,optimize the top-level design and enhance the“human-machine collaboration”ability of financial personnel,in order to provide new ideas for the construction of intelligent financial work in Chinese universities.

关 键 词：ChatGPT 高校 智能财务 人机协同 

分 类 号：F234[经济管理—会计学]