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跨境财务共享中心文献详细内容报告

论文题目： 跨境财务共享中心的合规赋能与价值创造研究 —— 基于A集团亚洲共享中心实践探索
整理日期： 2026年6月27日
数据来源： OpenAlex API（开放学术数据库）

一、财务共享服务中心（FSSC）核心文献

1.1 Financial Shared Service Centers and Corporate Misconduct: Evidence from China

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1.2 Influence of the financial shared service center on the quality of accounting information

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Purpose This research endeavors to assess the influence of financial shared service centers (FSSCs) on the quality of accounting information within China’s A-share listed companies. Using a multi-period difference-in-differences (DID) model, the study aims to empirically examine the correlation between the adoption of FSSCs and the quality of accounting information. Design/methodology/approach The study uses a robust methodology to evaluate the relationship between FSSCs and accounting information quality (AIQ). Leveraging the established FSSCs within China’s A-share listed companies as the treatment group, this research adopts a multi-period DID model. This approach enables a rigorous empirical examination of the influence exerted by FSSCs on the overall quality of accounting information. Findings The present study delves into the impact of FSSCs on AIQ and conducts empirical analysis using data from Chinese A-share listed companies between 2004 and 2021. The findings substantiate that: FSSCs significantly bolster the quality of accounting information, a conclusion retained even after robustness tests. Specifically, FSSCs exhibit a positive correlation with the comparability, timeliness and disclosure quality of accounting information while demonstrating no significant influence on relevance, robustness and reliability factors. Research limitations/implications First, the analysis primarily rests upon data from Chinese A-share listed companies between 2004 and 2021, potentia

1.3 Study on Optimization of Financial Sharing Service Center

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The development of the information age promotes the upgrading of the financial management mode. As a new type of financial management mode, the Financial Sharing Center has been gradually applied and developed in the practical management of the enterprise. This paper reviews the development and existing problems of the Financial Shared Services Center at the level of theory and practice. Then according to the needle for the status of the group company, the article proposed the optimization method of financial shared services model of the group company.

1.4 Problems and Solutions of Financial Management Transformation under the Establishment of Financial Shared Service Center

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This paper starts from elaborating the importance of Financial Shared Services, and then analyzes financial management-related risks faced by enterprises in establishing financial sharing centers. Also, it puts forward the advice of improving Financial Shared Services in application. This paper aims to improve enterprise’s effectiveness and efficiency of financial management work during and after the establishment of Finance Shared Service Center (FSSC).

1.5 Research on the Financial Shared Service Center in the “Internet +” Era

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Abstract At this stage, with our country’s social and economic development, market competition is becoming increasingly fierce. How to maintain its own healthy and stable development in the fierce market competition has become a major challenge facing modern enterprises. At present, with the advent of the “Internet+” era, Internet technology has gradually been popularized and promoted, and the application environment is becoming more and more mature. Information management of corporate finance has become an inevitable requirement for the development of the times. Financial sharing in the “Internet+” era is conducive to promoting the implementation of information management of corporate finance, and thus better promoting the optimization and upgrading of corporate accounting work, and maintaining the healthy and long-term development of enterprises.

1.6 Research on the Construction of Enterprise Financial Shared Service Center Based on Cloud Computing

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Multinational companies and large enterprise groups in the economic globalization and information era have high financial costs, difficult management, and poor financial information quality. In the financial sharing service, it centralizes and centralizes the branch’s accounting, expense reimbursement, fund payment and other services, and uses cloud computing technology to effectively improve its data storage capacity and calculation and analysis capabilities, thereby effectively solving the company’s financial management problems. This paper focuses on the financial management problems of large multinational enterprises, studies cloud computing, financial sharing services and other related theories and technologies, and discusses in depth the advantages, construction principles and construction processes of financial sharing services in cloud computing environments. Reengineering, repayable process reengineering, and receivables process discussed the construction of a cloud-based financial shared service center to provide a reference for related companies to improve their financial management models and obtain good business results.

1.7 Conceptualising the capabilities and value creation of HRM shared service models

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1.8 中文核心期刊文献

1.8.1 企业财务转型与价值创造影响因素分析

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1.8.2 我国企业集团实施财务共享服务的关键因素的实证研究

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Initially making its name as the backbone technology of Bitcoin, blockchain has been referred to as a distributed ledger, public database, Internet of value, digital infrastructure, network, and platform. Compared with fluctuating cryptocurrency and non-fungible token (NFT) markets, applications of blockchain technology in more diverse business scenarios have received less attention. By analyzing 16 international business use cases under eight categories of blockchain-based solutions, this article offers a contextualized understanding of the potential for blockchain to become a general-purpose technology (GPT). It discusses how the extensiveness, evolvability, and enabling (3Es) aspects of blockchain influence the value, vision, and viability (3Vs) required for successful real-world applications. The article discusses how firms can draw on lessons from failed cases and good practices of existing cases to enhance the 3Vs for blockchain adoption.

1.8.3 企业集团财务共享服务的流程再造关键因素研究

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Initially making its name as the backbone technology of Bitcoin, blockchain has been referred to as a distributed ledger, public database, Internet of value, digital infrastructure, network, and platform. Compared with fluctuating cryptocurrency and non-fungible token (NFT) markets, applications of blockchain technology in more diverse business scenarios have received less attention. By analyzing 16 international business use cases under eight categories of blockchain-based solutions, this article offers a contextualized understanding of the potential for blockchain to become a general-purpose technology (GPT). It discusses how the extensiveness, evolvability, and enabling (3Es) aspects of blockchain influence the value, vision, and viability (3Vs) required for successful real-world applications. The article discusses how firms can draw on lessons from failed cases and good practices of existing cases to enhance the 3Vs for blockchain adoption.

1.8.4 从财务共享服务到全面共享服务

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Initially making its name as the backbone technology of Bitcoin, blockchain has been referred to as a distributed ledger, public database, Internet of value, digital infrastructure, network, and platform. Compared with fluctuating cryptocurrency and non-fungible token (NFT) markets, applications of blockchain technology in more diverse business scenarios have received less attention. By analyzing 16 international business use cases under eight categories of blockchain-based solutions, this article offers a contextualized understanding of the potential for blockchain to become a general-purpose technology (GPT). It discusses how the extensiveness, evolvability, and enabling (3Es) aspects of blockchain influence the value, vision, and viability (3Vs) required for successful real-world applications. The article discusses how firms can draw on lessons from failed cases and good practices of existing cases to enhance the 3Vs for blockchain adoption.

1.8.5 财务共享服务中心的运营模式研究

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1.8.6 大型企业集团财务共享服务模式研究

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在数字经济飞速发展的时代，数据被认为是“新型生产要素”，财务数字化转型成为财务发展的新趋势，共享服务中心将转变成为企业数据中心，为企业发展提供核心竞争力。因此，近年来，财务共享模式逐渐被国内大型集团企业广泛应用，成为数字化经济时代的“新宠儿”。财务共享服务中心建立后，它的定位主要是专注于企业管控和会计服务并重，为集团内部会计核算提供高质量服务，同时在企业财务管控、信息化建设过程中发挥非常重要的作用。文中主要从财务共享下的会计核算内涵和特征出发，通过分析财务共享模式下会计核算存在的问题，对在财务共享服务模式下如何提升会计核算质量的具体措施进行研究分析，希望能够为相关工作人员提供一定的参考与借鉴。

1.8.7 基于RPA的财务共享服务中心智能化转型研究

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经济高质量发展阶段，企业集团面临规模扩张与效益提升双重压力，传统“业务与财务割裂”模式难适 应需求。业财融合作为打破部门壁垒、优化资源配置的核心手段，为财务管理降本增效提供新路径。本文以业财融合 理论为支撑，分析其对企业集团财务管理的作用机制与影响，剖析认知偏差、流程脱节等挑战。从财务共享平台等五 个维度设计降本增效路径。结果表明，业财融合能提升财务管理效率，助力成本优化与价值增值，对企业集团高质量 发展意义重大。

1.8.8 区块链技术在财务共享服务中的应用研究

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Initially making its name as the backbone technology of Bitcoin, blockchain has been referred to as a distributed ledger, public database, Internet of value, digital infrastructure, network, and platform. Compared with fluctuating cryptocurrency and non-fungible token (NFT) markets, applications of blockchain technology in more diverse business scenarios have received less attention. By analyzing 16 international business use cases under eight categories of blockchain-based solutions, this article offers a contextualized understanding of the potential for blockchain to become a general-purpose technology (GPT). It discusses how the extensiveness, evolvability, and enabling (3Es) aspects of blockchain influence the value, vision, and viability (3Vs) required for successful real-world applications. The article discusses how firms can draw on lessons from failed cases and good practices of existing cases to enhance the 3Vs for blockchain adoption.

1.8.9 华电集团海外财务共享建设与运营实践

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Faced with dwindling oil and gas reserves, Brunei has been hard-pressed to diversify its reliance on hydrocarbon. China has emerged as an attractive prospect to the Brunei government, especially since the launch of the Belt and Road Initiative. This article analyses a few major Chinese projects in Brunei and postulates three interrelated arguments. Firstly, Chinese investors have targeted Brunei’s natural resources and fiscal incentives. These firms have minimal interest in the Sultanate’s small domestic market as they eye the export sector. Secondly, these projects have been orchestrated by China’s provincially-owned state-owned enterprises (SOE) and private firms, instead of centrally- controlled SOEs. State support has generally been channelled to these projects in an at-arm’s length manner. Thirdly, while Brunei is relatively skilled in attracting Chinese investors to further its own political economic goals, at least in the short-run, it is uncertain whether such capital exports have helped in ameliorating the structural limits of the country’s economy.

二、跨境财务管理与合规文献

2.1 Taxing across Borders: Tracking Personal Wealth and Corporate Profits

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This article attempts to estimate the magnitude of corporate tax avoidance and personal tax evasion through offshore tax havens. US corporations book 20 percent of their profits in tax havens, a tenfold increase since the 1980; their effective tax rate has declined from 30 to 20 percent over the last 15 years, and about two-thirds of this decline can be attributed to increased international tax avoidance. Globally, 8 percent of the world’s personal financial wealth is held offshore, costing more than $200 billion to governments every year. Despite ambitious policy initiatives, profit shifting to tax havens and offshore wealth are rising. I discuss the recent proposals made to address these issues, and I argue that the main objective should be to create a world financial registry.

2.2 Corporate income tax reforms and international tax competition

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Corporate income tax Reforms and tax competition This paper analyses the development of taxes on corporate income in EU and G7 countries over the last two decades. We establish a number of stylized facts about their development. Tax-cutting and base-broadening reforms have had the effect that, on average across EU and G7 countries, effective tax rates on marginal investment have remained fairly stable, but those on more profitable investments have fallen. We discuss two possible explanations of these stylized facts arising from alternative forms of tax competition. First, governments may be responding to a fall in the cost of income shifting, which puts downward pressure on the statutory tax rate. Second, reforms are consistent with competition for more profitable projects, in particular those earned by multinational firms. Michael Devereux, Rachel Griffith and Alexander Klemm

2.3 Multinational enterprises and corporate tax planning: A review of literature and suggestions for a future research agenda

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2.4 Taxing the multinational enterprise: On the forced redesign of global value chains and other inefficiencies

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2.5 Navigating cross-border institutional complexity: A review and assessment of multinational nonmarket strategy research

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Multinational enterprises are deeply engaged in nonmarket strategy (NMS), including both corporate political activity (CPA) and strategic corporate social responsibility (SCSR). In this review, we document the multinational NMS research according to contributions’ theme, method, context, theory, and level of analysis. We then develop an institutional multiplicity framework to organize our analysis of this large and fragmented body of literature. In so doing, we identify the most impactful contributions within three major themes - multinational CPA, multinational SCSR, and the integration of CPA and SCSR - and their respective subthemes, and call attention to limitations in the extant research. We also highlight promising avenues for future research, including expanding the scope of NMS to incorporate microfoundations research, integrating macrolevel scholarship on global institutions, placing greater attention on the interaction between CPA and SCSR, and incorporating multi-actor global issues and movements. Our review underscores the growing importance and missed opportunities of NMS research in the international business field.

2.6 Transfer pricing as a tax compliance risk

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This paper studies the role of transfer pricing as a critical compliance issue. Specifically, we analyse whether and to what extent the perceived risk associated with transfer pricing responds to country-, industry- and firm-specific characteristics. Empirically, transfer pricing risk awareness is measured as a professional assessment reported by the person with ultimate responsibility for transfer pricing in their company. Based on a unique global survey conducted by a Big 4 accounting firm in 2007 and 2008, we estimate the number of firms reporting transfer pricing being the largest risk issue with regard to subsequent tax payments. We find that transfer pricing risk awareness depends on variables accounting for general tax and transfer pricing specific strategies, the types and characteristics of intercompany transactions the multinational firms are involved in, their individual transfer pricing compliance efforts and resources dedicated to transfer pricing matters.

2.7 Transfer Pricing: The Implications of Fiscal Compliance

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2.8 Managerial Autonomy and Tax Compliance: An Empirical Study on International Transfer Pricing

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This paper examines the impact of managerial autonomy on tax compliance in an international transfer pricing context. Specifically, we study whether foreign subsidiaries’ autonomy in making pricing and sourcing decisions on intrafirm transfers affect their profit shifting through international transfer pricing. We measure transfer pricing noncompliance in terms of tax audit adjustments made by tax authorities. Based on a sample of 163 transfer pricing audits on foreign investment enterprises (FIEs) in China, we find that tax audit adjustments for FIEs that have autonomy in setting transfer prices or sourcing from outsiders are smaller than those that have their transfer transactions dictated by parent companies.

2.9 Management control in the transfer pricing tax compliant multinational enterprise

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2.10 Transfer Pricing: Strategies, Practices, and Tax Minimization

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Abstract Using a survey of tax executives from multinational corporations, we document that some firms set their transfer pricing strategy to minimize tax payments, but more firms focus on tax compliance. We estimate that a firm focusing on minimizing taxes has a GAAP effective tax rate that is 6.6 percentage points lower and generates about $43 million more in tax savings, on average, than a firm focusing on tax compliance. Available COMPUSTAT data on sample firms confirm our survey‐based inferences. We also find that transfer pricing‐related tax savings are greater when higher foreign income, tax haven use, and R&D activities are combined with a tax minimization strategy. Finally, compliance‐focused firms report lower FIN 48 tax reserves than tax‐minimizing firms, consistent with the former group using less uncertain transfer pricing arrangements. Collectively, our study provides direct evidence that multinational firms have differing internal priorities for transfer pricing, and that these differences are strongly related to the taxes reported by these firms.

2.11 中文合规文献

2.11.1 跨国公司转让定价税务管理研究

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Initially making its name as the backbone technology of Bitcoin, blockchain has been referred to as a distributed ledger, public database, Internet of value, digital infrastructure, network, and platform. Compared with fluctuating cryptocurrency and non-fungible token (NFT) markets, applications of blockchain technology in more diverse business scenarios have received less attention. By analyzing 16 international business use cases under eight categories of blockchain-based solutions, this article offers a contextualized understanding of the potential for blockchain to become a general-purpose technology (GPT). It discusses how the extensiveness, evolvability, and enabling (3Es) aspects of blockchain influence the value, vision, and viability (3Vs) required for successful real-world applications. The article discusses how firms can draw on lessons from failed cases and good practices of existing cases to enhance the 3Vs for blockchain adoption.

2.11.2 跨境财务风险防控体系研究

摘要/要点：
Initially making its name as the backbone technology of Bitcoin, blockchain has been referred to as a distributed ledger, public database, Internet of value, digital infrastructure, network, and platform. Compared with fluctuating cryptocurrency and non-fungible token (NFT) markets, applications of blockchain technology in more diverse business scenarios have received less attention. By analyzing 16 international business use cases under eight categories of blockchain-based solutions, this article offers a contextualized understanding of the potential for blockchain to become a general-purpose technology (GPT). It discusses how the extensiveness, evolvability, and enabling (3Es) aspects of blockchain influence the value, vision, and viability (3Vs) required for successful real-world applications. The article discusses how firms can draw on lessons from failed cases and good practices of existing cases to enhance the 3Vs for blockchain adoption.

三、国际商务与组织变革理论文献

3.1 跨国公司理论

3.1.1 Knowledge of the Firm and the Evolutionary Theory of the Multinational Corporation

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Firms are social communities that specialize in the creation and internal transfer of knowledge. The multinational corporation arises not out of the failure of markets for the buying and selling of knowledge, but out of its superior efficiency as an organizational vehicle by which to transfer this knowledge across borders. We test the claim that firms specialize in the internal transfer of tacit knowledge by empirically examining the decision to transfer the capability to manufacture new products to wholly owned subsidiaries or to other parties. The empirical results show that the less codifiable and the harder to teach is the technology, the more likely the transfer will be to wholly owned operations. This result implies that the choice of transfer mode is determined by the efficiency of the multinational corporation in transferring knowledge relative to other firms, not relative to an abstract market transaction. The notion of the firm as specializing in the transfer and recombination of knowledge is the foundation to an evolutionary theory of the multinational corporation.

3.1.2 Location and the Multinational Enterprise: A Neglected Factor?

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3.1.3 A perspective on regional and global strategies of multinational enterprises

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3.1.4 A dynamic capabilities-based entrepreneurial theory of the multinational enterprise

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This paper develops a dynamic capabilities-based theory of the multinational enterprise (MNE). It first reviews scholarship on the MNE, with a focus on what has come to be known as “internalization” theory. One prong of this theory develops contractual/transaction cost-informed governance perspectives; and another develops technology transfer and capabilities perspectives. In this paper, it is suggested that the latter has been somewhat neglected. However, if fully integrated as part of a more complete approach, it can buttress transaction cost/governance issues and expand the range of phenomena that can be explained. In this more integrated framework, dynamic capabilities coupled with good strategy are seen as necessary to sustain superior enterprise performance, especially in fast-moving global environments. Entrepreneurial management and transformational leadership are incorporated into a capabilities theory of the MNE. The framework is then used to explain how strategy and dynamic capabilities together determine firm-level sustained competitive advantage in global environments. It is suggested that this framework complements contract-based perspectives on the MNE and can help integrate international management and international business perspectives.

3.1.5 Emerging market multinationals and the theory of the multinational enterprise

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Does Dunning’s OLI model really explain the pattern of foreign direct investments by emerging market multinationals (EMMs)? I argue that it suffers from the basic flaw of assuming that location advantages (CSAs) are properties of a country and freely available to all firms operating there. But some CSAs have owners, usually local firms, who can sometimes derive significant gains from the monopoly control of these resources. They can use this monopoly power to finance intangible‐seeking investments in developed countries to obtain the firm‐specific advantages (FSAs) they lack and, hence. compete with FSA‐rich MNEs in their own market, and then internationally.

3.2 流程再造与组织变革

3.2.1 Business Process Reengineering A review of recent literature

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3.2.2 Cross-industry frameworks for business process reengineering: Conceptual models and practical executions

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Cross-industry frameworks for business process reengineering (BPR) have emerged as pivotal tools in enhancing organizational efficiency, agility, and competitiveness across diverse sectors. These frameworks amalgamate conceptual models with practical executions to streamline operations, optimize resource allocation, and foster innovation. This review delves into the essence of cross-industry frameworks for BPR, elucidating their conceptual underpinnings and real-world applications. At the core of cross-industry frameworks lies the recognition that business processes transcend sector boundaries, encompassing common elements such as customer interactions, supply chain management, and operational workflows. Conceptual models form the foundational framework by articulating key principles, methodologies, and best practices for BPR initiatives. One prominent conceptual model is the Business Process Reengineering (BPR) methodology, which advocates for radical redesign rather than incremental improvement of processes. This approach emphasizes fundamental questioning of existing practices, aiming to achieve dramatic enhancements in efficiency, quality, and customer satisfaction. Another influential model is the Capability Maturity Model Integration (CMMI), which provides a roadmap for organizations to systematically improve their processes by advancing through defined maturity levels. Practical executions of cross-industry frameworks entail the translation of conceptual models into ac

3.2.3 The Implementation of Business Process Reengineering

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:As more organizations undertake business process reengineering (BPR), issues in implementing BPR projects become a major concern. This field research seeks empirically to explore the problems of implementing reengineering projects and how the severity of these problems relates to BPR project success. Based on past theories and research related to the implementation of organizational change as well as field experience of reengineering experts, a comprehensive list of sixty-four BPR implementation problems was identified. The severity of each problem was then rated by those who have participated in reengineering in 105 organizations. Analysis of the results clearly demonstrates the central importance of change management in BPR implementation success. Resolutions of problems in other areas such as technological competence and project planning were also determined to be necessary, but not sufficient, conditions for reengineering success. Further, problems that are more directly related to the conduct of a project such as process delineation, project management, and tactical planning were perceived as less difficult, yet highly related to project success. This situation was also true for human resource problems such as training personnel for the redesigned process. These findings suggest that reengineering project implementation is complex, involving many factors. To succeed, it is essential that change be managed and that balanced attention be paid to all identified factors, in

3.2.4 Exploring the relationship between information technology and business process reengineering

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四、数字化转型文献

4.1 DIGITAL TRANSFORMATION OF BUSINESS MODELS — BEST PRACTICE, ENABLERS, AND ROADMAP

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The purpose of this paper is to clarify the definition of digital transformation (DT) and to introduce a structured approach with phases, activities and results. Our research is based on a literature review which provides insight into the basic understanding of DT. Examples complete the research and show the practical application of DT. The main findings are that although DT is a widely known concept, an approach for the structured DT of business models is missing. The paper offers a clear definition of the DT of business models and phases for the DT of business models. Moreover, the paper offers examples of enablers and DT.

4.2 Digitalization generates equality? Enterprises’ digital transformation, financing constraints, and labor share in China

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4.3 Corporate digital transformation and trade credit financing

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4.4 A Process for Managing Digital Transformation: An Organizational Inertia Perspective

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Digital transformation is often described as organizational change that is simultaneously triggered and enabled by digital technologies. As with other types of organizational transformation, overcoming organizational inertia lies at the heart of digital transformation. However, our understanding of the specific processes employed by incumbent firms to overcome organizational inertia in digital transformation is currently limited. In this paper, we draw on the case study of AsiaBank, a large traditional bank in Asia, to explore the microfoundations of how incumbent firms tackle different types of inertia as they embark on a digital transformation journey. We identify four key digital transformation processes—i.e., embracing the consumerization of digital technologies, diffusing and appropriating digital business practices, enabling distributed organizing, and revamping IT architecture—that combine to reduce negative psychology, sociocognitive, sociotechnical, political, and economic inertia in digital transformation. Our findings expand the extant view on the role of agency in overcoming organizational inertia and contribute to the literature at the intersection of digital innovation and transformation.

4.5 中文数字化转型文献

4.5.1 数字化转型的理论框架与研究展望

摘要/要点：
在高质量发展导向下，文旅融合已成为推动区域产业升级、消费扩容和发展方式转型的重要路径。以重庆市大足区为例，基于赋能理论构建“驱动—转化—结果”三层分析框架，系统考察文旅融合赋能区域经济高质量发展的传导机制。研究发现：文旅融合赋能区域经济高质量发展的动力具有多源性，主要表现为资源禀赋激活、政策制度支撑、市场需求拉动与数字技术赋能四重驱动力的协同作用；赋能效能的释放高度依赖服务体系优化、产业协同联动与品牌溢出效应三条中介传导路径，其中品牌溢出效应是世界遗产地情境下区别于一般旅游目的地的特殊赋能通道；文旅融合赋能区域经济高质量发展的结果效能具有多维性，集中体现为经济规模提升与产业结构优化、消费带动与就业吸纳、服务供给能力提升以及区域协同联动增强。研究同时表明，大足区当前文旅融合赋能进程呈现出”驱动力较强、转化路径存在短板、结果效能有待全面释放”的阶段性特征，“文旅供给不够丰富”“服务体系不够完善”是制约赋能效率提升的核心约束。基于此，本文从深化资源激活、疏通传导路径和提升发展效能三个层面推进政策优化，有助于丰富文旅融合赋能区域经济高质量发展的机制解释，并为同类世界遗产地型旅游目的地提供实践参考。

4.5.2 企业数字化转型的路径与机制

摘要/要点：
通过深入分析数字经济环境下的中小企业发展现状，构建创新能力提升的系统化路径，提出了以数字技术为核心的企业资源优化配置模式和产业链协同创新机制。引入大数据、人工智能等技术工具，促进企业在市场洞察、产品开发和运营管理等方面实现全面数字化转型，同时注重人才培养和创新文化建设。研究表明，通过搭建数字平台和构建开放式创新网络，可以显著提升中小企业的资源整合能力与技术创新水平，为增强市场竞争力提供持续动力。

4.5.3 RPA技术在财务领域的应用研究

摘要/要点：
智能时代的到来以人工智能、大数据、云计算等技术的突破为标志，深刻重构了各行业的发展模式，财务管理作为企业核心管理环节，其变革态势尤为显著。本文基于智能技术在财务管理领域的应用现状，结合相关行业数据，系统分析智能时代下财务管理在职能定位、流程体系、决策模式等方面的变革表现，剖析技术应用、人才结构、数据安全及管理理念等维度面临的挑战，并提出针对性应对策略。研究表明，智能技术虽为财务管理提质增效提供了强大支撑，但企业需通过技术融合、人才培养、风险防控及理念更新，才能充分释放智能财务的价值。

4.5.4 人工智能在财务管理中的应用研究

摘要/要点：
人工智能是科技发展和时代进步的产物。随着人工智能技术的发展,人工智能已越来越深度进入会计领域,对提高业务效率、减少工作失误、防控企业风险、提高企业竞争力、提升人力资源效能等方面起到了重要作用。人工智能技术像一柄双刃剑,在促进会计工作发展的同时,也会使会计人员在职场中面临失业的危机。我们必须站在未来发展的高度,适应会计工作形势变化,实现由传统会计向管理会计转型；适应科技发展,重新寻找自身价值和工作目标定位；适应信息化发展,及时掌握计算机及人工智能相关技术；适应国际化发展,努力增强国际视野和交流能力；树立终身学习理念,不断提升综合素质和业务能力。本文在研究人工智能技术在提高工作的效率和准确率,带来一系列益处的同时,也进一步探究了人工智能也面临着道德、管理等等方面的难题。鼓励财会人员应该开拓思维,不断探索未知领域,迎接新时代的挑战。

五、统计信息

类别 总数 有摘要
英文文献 30 18
中文文献 15 13
合计 45 31

⚠️ 部分中文文献因 OpenAlex 未收录，摘要不可用。建议通过复旦 WebVPN 访问知网获取全文。

data.sslp.top — 跨境财务共享中心文献详细内容_完整版.md