基于事项法会计理论对人工智能时代下业财融合新路径的探析  

Exploration of New Paths for Business-Finance Integration in the Era of Artificial Intelligence Based on the Event-Based Accounting Theory

作　　者：袁传勇 Yuan Chuanyong(Finance Department(Capital Operation Department),SINOPEC Group,Beijing 100020,China)

机构地区：[1]中国石油化工集团有限公司财务部(资本运营部),北京100020

出　　处：《石油化工管理干部学院学报》2025年第2期30-33,共4页Journal of Sinopec Management Institute

摘　　要：数字经济时代,数据作为基础性资源和关键生产要素,已成为驱动创新与高质量发展的新质生产力。人工智能技术的兴起重构了企业生产要素配置逻辑,推动了企业运作方式与管理模式的深刻变革。在此背景下,如何推进人工智能技术与财务管理的深度融合,充分释放数据要素价值,拓展财务管理的价值维度以支撑企业高质量发展,成为新时期业财融合的关键。本文聚焦当前业财融合的痛点,基于事项法会计理论,探讨人工智能技术在财务管理中的创新应用,分析其在推动业财融合过程中面临的理论构建、多维业务数据采集、数据治理、技术匹配等关键挑战,旨在从理论层面为企业借助人工智能技术深入推进业财融合提供有益参考与实践启示。In the digital economy era,data has become a foundational resource and key production factor,serving as a new driving force for innovation and high-quality development.The rise of artificial intelligence(AI)technology is reshaping the logic of enterprise resource allocation and driving profound changes in business operations and management models.Against this backdrop,how to deeply integrate AI technology with financial management to fully unlock the value of data and expand the value dimensions of financial management to support high-quality development has become critical for business-finance integration in the new era.This paper focuses on current pain points in business-finance integration and,based on event-based accounting theory,explores the innovative applications of AI in financial management.It analyzes key challenges faced during integration,such as theoretical construction,multi-dimensional business data collection,data governance,and technology matching,aiming to provide theoretical and practical insights for enterprises seeking to deepen integration through AI.

关 键 词：人工智能技术 事项法会计 数据要素 业财融合 

分 类 号：F275[经济管理—企业管理]