每日互动在回复中表示，其合法积累的数据资源经脱敏清洗后形成高可用资产，主要用于商业与公共服 务变现，符合"企业拥有控制权且经济利益很可能流入"的无形资产确认条件。在会计处理上，公司将数 据采集和挖掘相关的IDC费用（如机柜租赁、带宽费）归集为数据资源成本，并通过专用账号耗用量统 计实现与营业成本中IDC费用的明确区分，核算标准清晰可执行。 每日互动强调该会计处理与同行业公司如拓尔思、开普云保持一致。自2024年起执行新规后，原计入成 本的IDC费用转为资本化，按5年加速摊销。这一变动显著影响利润：2024年，因数据资源账面价值净 增4,369万元，直接提升了当期利润；但2025年前三季度，因摊销额增加，导致毛利率有所回落。公司 指出，若未来持续投入数据资产，其净增值对利润的推升效应将逐步减弱。 南方财经12月8日电，每日互动股份有限公司在申请向特定对象发行股票过程中，收到深交所审核问询 函，其中重点问及公司数据资源作为无形资产处理的合规性问题。监管机构要求公司说明数据资源作为 无形资产的确认条件、后续计量是否合规，IDC费用归集标准及与营业成本的区分度，是否与同行处理 一致，以及对经营业绩的量化影响。 ...

Core Insights - Microsoft is experiencing significant growth due to increasing demand for its Azure Cloud platform, which is expected to intensify in 2026 as more enterprise customers adopt AI workloads [1] Group 1 - The demand for Microsoft's Azure-branded Cloud platform is soaring [1] - Enterprise customers are likely to endorse more AI workloads, contributing to the anticipated growth in 2026 [1] - Microsoft has generated double-digit growth in its cloud services [1]

中新网上海新闻12月7日电(记者 姜煜)12月6日，备受业界关注的第八届智能财务论坛在上海国家会计学 院国际会议中心隆重举行。本届论坛由上海国家会计学院、中国石油、金蝶软件、元年科技、艺赛旗、 中兴新云、科大讯飞、用友网络、浪潮海岳、经邦大数据、ACCA、汉得信息、汇付天下、申能集团、 浙能财务、久其软件、蓝凌软件、远光软件、立信会计师事务所共同主办。 (上海国家会计学院党委副书 研究院工作方面，自 2018 年成立以来，已汇聚 19 家机构、525 名研究人员，形成六大研究方向，发布 大量蓝皮书、白皮书等成果。2026 年，研究院将重点推进参与 "十五五" 规划制定、组织十大信息技术 与最佳实践评选、开通智能财务知识共享平台、发布 AI Agent 蓝皮书、深化国际合作等十大任务，持 续推动行业发展。 (第六届智能财务最佳实践评选 记、院长卢文彬) 上海国家会计学院党委副书记、院长卢文彬在致辞中指出，当前正处于新一轮科技革命和产业变革的历 史交汇期，以大语言模型为代表的生成式人工智能技术，正从 "理解对话" 走向 "自主执行"，深刻改变 财务工作的理念与形态。推动财务管理向智能化、数字化转型，是时代赋予的使 ...

过去一年，越来越多企业在推进 AI 项目时遇到相同的困惑：技术部署很快，效果却迟迟不上线。Agent明明具备强大的能力，但放进业务里却"水 土不服"——理解不稳、自动化率不升反降、需要大量人工兜底，甚至越升级越依赖人。 这并不是技术的问题，而是组织的问题。 Agent的出现，让企业的执行主体第一次从"人"变成了"人 + AI"。然而，许多组织依旧沿用过去以人工为中心的流程、岗位和管理方式，让先进 的智能系统被迫以"旧逻辑"运行，从而无法发挥真正价值。 要让AI成为生产力，而不是展示品，企业必须完成一个关键转折——从"人管人"的组织结构，升级为"人管AI"的协作体系。 这篇文章将从组织结构、角色定义和管理逻辑等角度，解释为什么 AI 无法在旧组织中生根，以及企业如何构建能够真正承载Agent的组织形态。 之前我们提到，Agent的能力上限取决于运营，而再往下一层看，组织能否真正适配Agent，才是智能化转型能否落地的决定性因素。 Agent进入企业后，业务的执行方式其实已经发生变化，但许多组织仍未意识到这一点。 比如过去的流程、岗位和管理方式，全部围绕"人如何完成任务"设计，而当执行主体从"人"变成"人 + A ...

彩讯股份董事、高级副总裁杨安培在圆桌对话环节指出，当前企业拥抱AI的热情高涨，但普遍面临从 战略到落地的系统性挑战，其核心并非技术泡沫，而是应用尚未深入核心生产环节。 在企业AI场景落地过程中，杨安培指出当前存在多方面难题，制约着AI向产业深水区渗透。 首先是战略规划缺失，基础架构薄弱。多数企业虽积极拥抱AI，但缺乏系统的AI战略规划：一方面未 明确核心AI化转型场景及对应的价值回归模型，脱离商业本质的技术应用难以长久；另一方面缺少企 业级AI总体实施与架构规划，AI与传统IT系统的融合衔接均存在短板。 其次是数据与服务治理双重难题。AI落地的核心逻辑是"理解意图—规划意图—执行意图"，这三步的落 地离不开数据与服务的双重支撑。在数据治理层面，企业需明确"为何治理、治理何种数据、如何治理 数据"，这一过程仍是普遍瓶颈；在服务治理层面，大型企业IT系统存在成千上万的接口与服务，AI模 型需精准匹配意图与接口，这一难题导致AI应用难以深入生产核心，仅停留在办公等泛化场景。 12月5日，由南方财经全媒体集团指导，21世纪经济报道和渣打银行联合主办，由广东省机器人协会支 持的"粤港澳大湾区新经济发展论坛暨21世纪科技 ...

Group 1 - Apple Inc. is being closely monitored by analysts as a significant AI stock, with Goldman Sachs maintaining a Buy rating and a price target of $320.00, driven by an optimistic outlook on Services growth despite short-term softness in the App Store [1] - In November 2025, Apple App Store spending grew by 6%, a deceleration from 9% year-over-year growth in October 2025, primarily due to a 2% decline in the Games category, which is Apple's largest segment [2] - Four of Apple's top five markets, which account for 52% of total App Store spending, experienced a sequential deceleration in spending growth rates, indicating potential near-term downside risks and disruptions from off-app payments [3] Group 2 - Despite the slowdown in App Store spending growth rates in October and November, Apple's Services revenue guidance is expected to be supported by faster growth in other service categories [4] - In F4Q25, Apple's Services revenue accelerated to 15% year-over-year, up from 13% in F3Q25, indicating strong performance across other service categories such as iCloud+, AppleCare+, Apple Music, and Apple Pay, despite decelerating App Store revenue growth [5]

U.S. equities extended their gains on Friday, December 5, 2025, with major indexes pushing closer to all-time highs, fueled by a cooler-than-expected inflation report and growing optimism for a Federal Reserve interest rate cut next week. The day's trading saw a mixed bag of corporate news, including a significant acquisition in the entertainment sector and notable earnings reactions, shaping a dynamic market landscape.Major Index Performance: A Bullish CloseThe U.S. stock market closed higher today, markin ...

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Oracle has been one of the most interesting stocks to watch in recent months.Oracle (ORCL +1.38%) has had a big year, solidifying its position as one of the major artificial intelligence (AI) players to watch. Despite extreme volatility this year, the stock still trades up about 30%, outperforming the broader market.Oracle made a big splash in September with its earnings report for the first quarter of fiscal year 2026. The company reported jaw-dropping demand in its AI cloud business. Oracle reported $455 ...

Financial Data and Key Metrics Changes - Microsoft reported record-breaking financial results for FY25, with revenue growing 15% to over $281 billion, operating income increasing 17%, and earnings per share rising 16% [35][41] - The company returned a total of $37.7 billion in cash to shareholders, marking a 10% increase from the previous fiscal year [35] Business Line Data and Key Metrics Changes - Microsoft Cloud business revenue surpassed $168 billion, growing 23% year over year, with Azure revenue growing 34% to over $75 billion [36] - Microsoft 365 Commercial Cloud revenue grew 15%, while Dynamics 365 revenue increased by 19% [36] - The Microsoft 365 business exceeded $95 billion, up 14% year over year, with a consumer subscription base growing to 89 million [37] Market Data and Key Metrics Changes - LinkedIn revenue surpassed $17 billion, with membership growing to 1.2 billion professionals, marking four consecutive years of double-digit member growth [38] - Gaming revenue exceeded $23 billion, with Game Pass revenue reaching nearly $5 billion for the first time [38] Company Strategy and Development Direction - Microsoft is focused on three core business priorities: security, quality, and AI innovation, emphasizing the importance of these areas for future growth [41][40] - The company is investing in AI infrastructure, including new data centers and AI models, to enhance its offerings and meet customer demands [42][43] Management's Comments on Operating Environment and Future Outlook - Management expressed confidence in the company's ability to lead in AI and emphasized the transformative potential of AI across various sectors [41] - The company aims to create high-value solutions for customers and communities, ensuring broad access to AI technology [47] Other Important Information - The board of directors nominated John David Rainey for election, who is the CFO of Walmart, to replace Carlos A. Rodriguez [5] - Shareholders approved all management proposals, including executive compensation and the selection of Deloitte & Touche as the independent auditor [33] Q&A Session Summary - Shareholders raised concerns about Microsoft's human rights due diligence and the potential risks associated with AI and cloud services [23][25] - The company responded by highlighting its commitment to human rights and transparency in AI development [31][32] - Shareholders proposed several resolutions related to AI censorship risks and the effectiveness of Microsoft's human rights processes, all of which were not approved [33][34]