作为当前极具颠覆性与变革性的新兴技术，人工智能正在深刻重塑会计及财务管理工作的内涵与外延， 流程与价值。 在近日举行的2025世界人工智能大会"智能财务"论坛现场，汇聚数百位不同行业企业财务总监。他们都 想了解AI对企业财务管理智能化还将带来多大的变革。 国家财政部会计司副司长王东表示，由人工智能驱动的变革浪潮，主要对会计职能、管理决策、业态融 合三方面产生影响： 在会计职能方面，通过人工智能等现代信息技术实现自动化账务处理、智能报表生成、异常交易识别等 功能，将会计人员从过去繁琐的日常事务解放出来，驱动会计工作从原来的核算型，向管理型、领导型 转型升级； 在管理决策方面，人工智能凭借其强大的数据分析挖掘能力，整合海量财务与业务资源，对企业未来的 财务状况、经营成果进行精准预测，对企业管理决策给予有力支持。 在业态融合方面，人工智能通过实时关联分析，销售、生产、采购等业务数据与财务数据，及时反映业 务活动对财务状况的影响，加速业财深度融合，实现财务与业务的同频共振。 汇付天下有限公司执行董事兼总裁穆海洁也感受到AI对财务数字化生态带来的巨大变革。 她向记者表示，自己在1996年刚工作时，主要通过Excel里的 ...

Core Insights - The financial industry is undergoing unprecedented transformation driven by digitalization, with strong support from national policies [1][3] - The "Future Finance New Intelligent Transformation" summit highlighted the importance of AI and digital accounting frameworks for the future of finance [1][12] Group 1: Summit Overview - The summit attracted over 400 CFOs and financial managers from medium to large enterprises to discuss the future direction of the financial industry [1][3] - Keynote speeches included insights from industry leaders on the integration of AI in financial management and the evolution of digital accounting [1][3][12] Group 2: Digital Accounting Framework - The evolution of accounting from traditional methods to modern digital practices was discussed, emphasizing the potential for China to become the first country to eliminate paper in accounting [8][11] - Future accounting development will focus on real-time accounting and the integration of AI technologies to enhance decision-making capabilities [11][12] Group 3: AI in Finance - AI is expected to revolutionize financial processes through various application modes, including Embedding, Copilot, and Agent models [14][15] - The implementation of AI will enhance data processing capabilities and promote a shift towards intelligent and automated financial workflows [15][17] Group 4: Industry Collaborations - Partnerships among companies like Ctrip, Alipay, and Didi are showcasing the integration of AI in travel and expense management, enhancing efficiency and cost control [20][21] - The summit featured discussions on the role of AI and RPA in automating repetitive tasks and improving accuracy across various financial scenarios [21][22] Group 5: Future Outlook - The financial industry is set to accelerate towards a more intelligent, real-time, and collaborative environment, driven by ongoing technological advancements [23] - Companies will continue to focus on customer needs and technological innovation to drive the digital transformation of finance [23]