中经记者 樊红敏 北京报道 2025年，在金融行业锚定高质量发展、强化服务实体经济能力的战略背景下，保险公司正面临低利率冲 击、会计准则变革、严监管要求等多重考验，行业转型"破局"需求迫切。保险行业转型迫在眉睫，"破 局方向"成为行业关系的核心所在。 2020年12月，财政部修订印发新保险合同会计准则，规定自2023年1月1日起在境内外同时上市以及在境 外上市并采用国际财务报告准则或企业会计准则编制财务报表的企业执行，其他执行企业会计准则的企 业自2026年1月1日起执行。 围绕保险新会计准则实施后保险公司的实践处理这一核心议题，天职国际保险业主管合伙人任明洁表 示，行业正经历从实施到分析和管理的探索阶段，保险公司要稳步走好实施前的"最后一公里"，从方 案、系统、内控等方面精细打磨，也要做好实施后新征程的规划，从考核、产品、资产负债管理等领域 逐项突破。天职国际财险精算合伙人蔡多多建议，企业在新准则技术方案设计中平衡成本与管理需求， 借助"1+N应用"一体化财务平台建设，以新准则实施为契机推动业财融合与财务数字化转型。 天职国际保险咨询主管合伙人周瑾分享了《保险公司全面风险管理调查报告》的核心发现，该报告基于 ...

在企业日常运营中，增值税发票作为经济活动的重要凭证，贯穿采购、报销、税务申报等多个环节。然 而，传统人工处理增值税发票的模式，正面临效率低下、误差率高、成本攀升的三重困境 —— 财务人 员需逐张核对发票代码、金额、税率等数十项信息，一张发票的人工审核平均耗时 3-5 分钟，月度报销 高峰期常出现 "堆积如山" 的发票待处理，且人工录入易因疲劳、疏忽导致数据错误，给企业税务合规 与财务管控埋下隐患。在此背景下，OCR（光学字符识别）技术与增值税发票处理的结合，成为破解 痛点、推动财务数字化转型的关键突破口。 OCR 增值税发票识别并非单一技术动作，而是一套 "图像采集 - 预处理 - 文字识别 - 信息提取 - 智能校 验" 的完整流程，其核心是将物理发票或电子发票的图像信息，转化为可编辑、可分析的结构化数据。 首先是图像采集环节，通过扫描仪、高清摄像头、移动端 APP 等设备，将纸质发票转化为电子图像， 或直接读取 PDF、OFDP 格式的电子发票图像，确保图像清晰度满足识别要求（分辨率通常需达到 300DPI 以上）。 随后进入图像预处理阶段，这是提升识别准确率的关键一步。技术会自动处理图像中的干扰因素：通 ...

Core Viewpoint - The article discusses the resignation of the chairman of Changdian Technology and the appointment of a new non-independent director, alongside the company's impressive financial performance in the first half of 2025 [1][3][7]. Group 1: Management Changes - On August 20, Changdian Technology announced the resignation of Chairman Quan Huqiang due to work arrangement adjustments, effective immediately upon the delivery of his resignation report [1][3]. - The resignation does not affect the minimum number of directors required for the board, ensuring normal operations continue [3]. - The board has nominated Ms. Zhou Xianghua as a candidate for a non-independent director, pending approval at the shareholders' meeting [3][4]. Group 2: New Director Profile - Ms. Zhou Xianghua has extensive experience in financial management, currently serving as the Chief Accountant at China Resources Group and previously as the General Manager of the Finance Department at China Telecom Group [4][5]. - Her career includes various roles in the finance sector, contributing to financial strategy and risk management at both China Telecom and China Resources [4][5]. Group 3: Financial Performance - In the first half of 2025, Changdian Technology reported a revenue of 18.61 billion yuan, a 20.1% increase year-on-year [7]. - The second quarter revenue reached 9.27 billion yuan, marking a 7.2% year-on-year growth and setting a historical high for the same period [7]. - The company achieved a net profit attributable to shareholders of 470 million yuan in the first half, with 270 million yuan in the second quarter, indicating strong operational performance and growth potential [7].

Group 1 - The core viewpoint of the article is the promotion of electronic voucher accounting data standards across the country, aiming for a paperless process in handling various high-frequency electronic vouchers [1][2] - The Ministry of Finance and other nine departments have conducted pilot projects from 2022 to 2024, involving 436 units and nearly 60,000 accounting entities, successfully processing over 200 million electronic vouchers [1] - The standardized electronic vouchers are characterized by reliable sources, authentic information, and cross-verifiable data, providing technical assurance for the authenticity of financial data [1] Group 2 - The implementation of electronic vouchers will enhance efficiency and promote green development by enabling a fully paperless process for receiving, reimbursing, accounting, and archiving [2] - A unified electronic voucher standard will simplify data exchange processes between financial institutions and corporate clients, improving service efficiency [2] - All units are required to complete accounting software upgrades by January 1, 2028, to meet the electronic voucher accounting data standards, addressing long-standing challenges in the financial digital transformation [2]