Shenhua Group Zhungeer Energy CO. LTD., Ordos, Inner Mongolia 017000, China.
Comput Intell Neurosci. 2022 Jun 20;2022:1962937. doi: 10.1155/2022/1962937. eCollection 2022.
The quality of financial decision-making is very important to the future development of an enterprise, but it is often affected by the completeness of useful information for decision-making and the subjective factors of decision makers, and is often unstable. With the development of computer technology, the financial decision support system came into being, which improved the quality of financial decision to some extent. However, although the existing financial decision support system has achieved dataization to a certain extent, it still faces problems such as artificial leadership, insufficient intelligence, and poor decision-making efficiency, and cannot fully meet the needs of decision-makers. The explosion of artificial intelligence technology in recent years has provided potential improvements to financial decision support systems. In this article, we conduct a detailed analysis of the deficiencies in the current financial decision support system, build the mechanism and implementation path of the financial decision support system under artificial intelligence, and design a digital and intelligent financial decision support system. At the same time, we apply the proposed financial decision support system to the financial practice of enterprise. Through the questionnaire survey, it is found that through the comprehensive application of artificial intelligence technology, the new system has a higher degree of intelligence than the existing system, and its construction can effectively improve the timeliness and accuracy of financial decision-making, while reducing the cost of financial decision-making. It is conducive to promoting the integration of management accounting and financial accounting.
财务决策的质量对企业的未来发展至关重要,但往往受到决策有用信息的完整性和决策者的主观因素的影响,且不够稳定。随着计算机技术的发展,财务决策支持系统应运而生,在一定程度上提高了财务决策的质量。然而,尽管现有财务决策支持系统在一定程度上实现了数据化,但仍面临人为领导、智能化程度不足、决策效率低下等问题,无法完全满足决策者的需求。近年来人工智能技术的爆发为财务决策支持系统提供了潜在的改进。在本文中,我们对当前财务决策支持系统的不足进行了详细分析,构建了人工智能环境下财务决策支持系统的机制和实现路径,并设计了数字化智能财务决策支持系统。同时,我们将提出的财务决策支持系统应用于企业的财务实践。通过问卷调查发现,通过全面应用人工智能技术,新系统比现有系统具有更高的智能程度,其构建可以有效提高财务决策的时效性和准确性,同时降低财务决策成本,有利于促进管理会计与财务会计的融合。