Core Insights - The article discusses the profound impact of AI technology on the finance sector, highlighting the transition from traditional accounting to intelligent analysis and strategic decision-making [2][3][4]. Group 1: AI in Finance - AI is reshaping the accounting field, with new generation AI technologies, such as large language models, being deeply applied in accounting processes, financial reporting, management accounting, and internal controls [2]. - The integration of big data and AI is enhancing operational efficiency and providing robust support for risk warning and compliance control [2][3]. - Trustworthy, explainable, and controllable AI is identified as a core driver for the digital transformation of finance [2][3]. Group 2: Audit Industry Transformation - AI is significantly influencing the audit industry by automating processes through data analysis and natural language processing, transitioning the industry from labor-intensive to automated models [3]. - While AI enhances efficiency, human auditors are still essential for professional judgment and completing comprehensive audit procedures [3]. Group 3: Large Model Technology in Finance - The "2025 China Enterprise Financial Intelligence Survey Report" indicates that large model technology is entering a deep application phase in finance, with scenario-based implementations becoming a new driving force for intelligent finance [4]. - AI applications in the payment industry have led to significant efficiency improvements, such as reducing KYC review time from 4 hours to 78 seconds [4]. Group 4: Banking Sector Innovations - Shanghai Pudong Development Bank is advancing AI capabilities in financial analysis, providing intelligent report generation and financial metric calculations to support credit decisions and risk assessments [6]. - The bank emphasizes the importance of security and trustworthiness in AI applications, focusing on various safety evaluation dimensions [6].