智能科学与技术学报2023，Vol.5Issue(4)：456-463,8.DOI:10.11959/j.issn.2096-6652.202346
平行财务预算:复杂业财的深度融合与智能服务
Parallel financial budgeting:deep integration and intelligent services for complex business and finance
摘要
Abstract
Financial budget management is an integral part of corporate governance,critically important for managing,controlling,coordinating and assessing internal resources.However,many enterprises still face challenges in financial budgeting,including unscientific target setting,slow execution control and ineffective budget outcome prediction.Al-though the advancement of digital and intelligent technologies offers strong support for mitigating these issues,it fail to address them fundamentally.Parallel intelligence theory,by creating artificial systems parallel to the real one and leverag-ing their virtual-real feedback and parallel execution,can realize description,prediction and prescription of financial bud-geting,thereby enhancing the scientific accuracy of budget targets,the controllability of the budget process and the reli-ability of budget outcomes.This paper combined parallel intelligence theory with financial budgeting to propose a new paradigm of parallel financial budgeting.It provided a viable technological framework and theoretical guidance for the deep integration of business and finance as well as intelligent services supported by it in complex environments,fostering intelligent transformation and innovation in corporate financial budget management.The paper delineated the concept of parallel financial budgeting,presented its fundamental framework,and discussed its key characteristics and supporting technologies.关键词
平行财务预算/平行智能/业财融合/智能服务Key words
parallel financial budgeting/parallel intelligence/business-finance integration/intelligent services分类
管理科学引用本文复制引用
崔华宁,王飞跃,李娟娟,秦蕊,王戈,梁小龙,侯家琛,管桑田..平行财务预算:复杂业财的深度融合与智能服务[J].智能科学与技术学报,2023,5(4):456-463,8.基金项目
澳门特别行政区科学技术发展基金资助项目(No.0050/2020/A1,No.0093/2023/RIA2)The Science and Technology Development Fund of Macau SAR(No.0050/2020/A1,No.0093/2023/RIA2) （No.0050/2020/A1,No.0093/2023/RIA2）
