Shulou(Shulou.com)11/24 Report--

On October 12th, the Heisi Future Financial people Conference and Autumn Product Conference with the theme of "province" was officially held in Hangzhou. 400enterprise CEO, CFO, CIO and mainstream media attended the meeting.

At the scene of the conference, the white paper "Research on object Accounting under the New AI Paradigm" (hereinafter referred to as the "White Paper"), jointly compiled by the Future Financial personnel Research Institute, the Joint Laboratory of Finance and Accounting Intelligence of Peking University, and Hesi, was officially released and put forward the theory of "object Accounting" for the first time, which was deeply interpreted by Zhang Qingmei, Deputy Director of the Joint Laboratory of Finance and Accounting Intelligence Application, Peking University Institute of Information and Research. Object accounting is a method to construct an intelligent accounting platform by drawing lessons from the concept of abstracting the physical world with the method of object-oriented analysis. Through the objective description and analysis of the enterprise economic activities and the value movement of the responsibility center, the complex economic activities are described by fine-grained decomposition and flexible combination, so as to realize the fine management of the enterprise value movement. improve the economic benefits of enterprises. "

Zhang Qingmei, Deputy Director of the Joint Laboratory of Intelligent Application of Finance and Accounting, Institute of Information and Research, Peking University

01

What can intelligence do to help enterprises?

The rise of generative artificial intelligence technology, represented by OpenAI's GPT series large models, has attracted wide attention and application. Artificial intelligence technology is also gradually applied to the accounting industry, the traditional basic accounting work is replaced by financial robots, the collection, mining and analysis of accounting data, the reengineering of accounting process and the demand for future financial personnel, are promoting the reform of enterprise accounting model.

Especially in the application of management accounting, there are similarities between management accounting and artificial intelligence large model application, both rely on data and models to provide insight and support decision-making. The application of large models of artificial intelligence is characterized by its excellent ability of information processing and language understanding. these models generate insightful conclusions by collecting a large amount of data and reasoning using complex models. This method shows excellent ability in the areas of automation, predictive analysis and providing personalized services. Similarly, management accounting is essentially a model application that depends on information collection and processing to support management decisions.

Among them, the white paper analyzes the ability of artificial intelligence technology to construct financial model for decision support and value creation from five dimensions: intelligent revenue and expenditure management, intelligent performance management, intelligent bill control, intelligent management accounting report and intelligent ESG, and expounds its role in the development of enterprise intelligence.

Intelligent revenue and expenditure management

Enterprises need to use intelligent revenue and expenditure management system to analyze and understand a large number of financial data, identify key information, and transform it into meaningful decision support. For example, various types of documents and transaction data, such as sales, procurement, payment, collection and so on, can be classified and recorded quickly and accurately by the system through deep learning and the application of data mining technology. avoid confusion and wrong decisions caused by misclassification.

Intelligent performance management

Enterprises need to use the data processing ability of large models to deal with a large number of employee data efficiently and accurately, analyze key performance indicators and generate performance reports automatically, so as to reduce the demand for human resources and improve the efficiency of assessment. For example, an enterprise uses a large model of performance management system, which automatically analyzes employee work data, sales performance and customer feedback through deep learning and data mining techniques. Based on these data, the system automatically generates employee performance reports, and quickly identifies employees with good performance and employees in need of improvement, and takes targeted measures.

Intelligent bill control

In the era of electric tickets, enterprises need to establish a more intelligent, integrated database that can automatically synchronize all enterprise invoices anytime and anywhere, and actively respond to the reengineering of fiscal and tax management processes, through the consistency of business, finance and taxation, refine the granularity of data at different levels and different links, promote and upgrade the construction of enterprise accounting information system, and gain insight into internal and external fiscal and tax risks.

Intelligent management accounting report

Enterprises need to obtain real-time and accurate business information and financial data through intelligent accounting management reports, and obtain decision support through data analysis, forecasting and risk management, so as to make wise strategic decisions in a complex and changeable market. so as to provide a solid foundation for performance growth.

Intelligent ESG

Enterprises need to use artificial intelligence to promote ESG data management and artificial intelligence technology solutions. For example, intelligently collect and analyze data across different business units; intelligently develop corresponding performance indicators according to the enterprise's strategic objectives and ESG plan; and help enterprises evaluate their performance and progress in the field of ESG.

02

How can finance be smarter? The present situation and problems faced by enterprises

In view of the current situation and problems of the intelligent application of management accounting, the Joint Laboratory of Finance and Accounting Intelligence Application of the Institute of Finance and Accounting of Peking University, together with the Future Financial personnel Research Institute and Hesi, jointly carried out the "Survey on the Application status of artificial Intelligence enabling Management Accounting in Chinese Enterprises". A total of 1018 valid questionnaires were received, covering industries such as software Internet, high-end manufacturing, fast consumer retail, chain operation, science and technology, architecture, life sciences and, educational colleges and universities. The survey results show that there are many problems in the intelligent application of management accounting in Chinese enterprises, such as the problems in data management and industry-property integration in most enterprises, the great differences in the application degree of data analysis in enterprises, the difficulties in ESG reporting and disclosure in most enterprises, and the low degree and quality of financial digital transformation in Chinese enterprises.

● in terms of industry-property integration, nearly 70% of enterprises have problems in data management and industry-property integration, reflecting that Chinese enterprises are still in the early stage of digital transformation, and intelligent applications are still facing many obstacles; about 29% of enterprises split the responsibility of data analysis to each business department, which means that data analysis is mainly independently responsible for each business department. About 18% of enterprises refine their data analysis to the team level, while about 15% of enterprises achieve more detailed data analysis, covering the team or group level. It is interesting to note that only about 8% of enterprises devolve data analysis to each individual level, indicating that data-driven decision-making is not yet widespread in most enterprises.

● in the application of management accounting, the survey shows that 40% of enterprises take a month to issue management accounting reports, and another 17% of enterprises even need a quarter. Timely and efficient preparation of management accounting reports is very important to the long-term development and competitive advantage of enterprises. Enterprises should take measures to optimize the report preparation process to ensure timely and accurate business data and decision support. In the management of enterprise income and expenditure, 21% of the enterprises still use manual subscription. Although this method meets the demand of subscription to a certain extent, because it relies on manual operation, it has some problems, such as slow speed, easy to make mistakes and difficult to expand, which limits the efficiency and accuracy of enterprise capital subscription. Moreover, there is a disconnection between management and finance in collection, and there is a disconnection between contract execution and business data in payment, so we should actively explore the solution of intelligent collection and payment management.

In terms of intelligent application of ●, the survey shows that big data forecasting system is widely used in 26% of enterprises, business intelligence analysis system is excellent in 24% of enterprises, process management system is considered to be very perfect in 29% of enterprises, resource planning system is well applied in 25% of enterprises, and accounting information system is considered to be very perfect in 25% of enterprises. However, there is still no corresponding information system in some enterprises. 13% of enterprises lack big data forecasting system and business intelligence analysis system, while 8% of enterprises do not have process management system and accounting information system. These enterprises may face challenges in decision-making, business management and resource planning, and need to pay attention to the introduction and application of information systems.

03

Object accounting, a tool for measuring and distributing the value of platform organizations

In the environment of economic decline and growth stall, enterprises urgently need to start a second business. In the process of second entrepreneurship, the direction of organizational change for enterprises is to establish an organizational accounting incentive system with smaller scale, larger authorization and directly linked to distribution, that is, fractal, decentralization and sharing. Every action and every individual should be able to plug and play efficiently within the organization like a U disk to achieve the creation of value and the return of income. The company is bound to become a platform organization that supports every person or thing with atomic granularity to achieve the requirements of plug-and-play and distribution on the company's platform.

Object accounting is a tool for the measurement and distribution of the value of platform organizations. As an intelligent accounting platform construction method based on object thought proposed for the first time in this white paper, object accounting helps the management to better understand the operation and financial situation of the enterprise. better formulate strategies, plan resource allocation, evaluate investment projects, and improve the decision-making quality of enterprises. At the same time, help enterprises to identify the root causes of performance problems, so as to take more targeted improvement measures to improve the overall performance and risk management ability of enterprises.

In the white paper, according to the object accounting theory, taking the cultural media industry, live new retail industry, catering chain industry and construction industry as examples, on the basis of dividing the first-level objects according to economic resource objects, business process objects, participant objects and interactive objects, this paper gives suggestions for the division of the second-level objects of each industry, and forms an industry action guide for reference.

When object accounting is combined with digital tools, enterprises will get a more powerful financial digital transformation. Under the guidance of the object accounting theory, we study the subject of creating profits-- the income and expenditure gains and losses of each action, behavior and transaction, and each profit theme is then summarized to each responsibility center to form a summary of income and expenditure gains and losses. According to this theory, Hesi constructed an agile revenue and expenditure management platform, and gave it to every operator in the organizational decentralization system. Each operator's decision-making and management have sufficient data support and digital support, and then become the future financial person to create the second venture of the enterprise.

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