平行财务预算：复杂业财的深度融合与智能服务

崔华宁; 王飞跃; 李娟娟; 秦蕊; 王戈; 梁小龙; 侯家琛; 管桑田

doi:10.11959/j.issn.2096-6652.202346

您当前的位置：

首页 >

文章列表页 >

平行财务预算：复杂业财的深度融合与智能服务

专栏：新文科与平行智能探索 | 更新时间：2024-04-07

- 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
- 智能科学与技术学报 2023年5卷第4期页码：446-453
- 作者机构：
  
  1.中国科学院大学经济与管理学院，北京 100086
  2.中国科学院自动化研究所复杂系统管理与控制国家重点实验室，北京 100190
  3.中国科学院自动化研究所多模态人工智能系统全国重点实验室，北京 100190
  4.澳门科技大学创新工程学院，澳门 999078
- 作者简介：
  
  [ "崔华宁（1985- ），女，中国科学院大学经济与管理学院硕士研究生，主要研究方向为平行财务。" ]
  [ "王飞跃（1961- ），男，中国科学院自动化研究所复杂系统管理与控制国家重点实验室主任，主要研究方向为平行系统的方法与应用、社会计算、平行智能和知识自动化。" ]
  [ "李娟娟（1986- ），女，博士，中国科学院自动化研究所多模态人工智能系统全国重点实验室副研究员，主要研究方向为区块链、DAO与平行管理。" ]
  [ "秦蕊（1983- ），女，博士，中国科学院自动化研究所多模态人工智能系统全国重点实验室副研究员，主要研究方向为区块链、DAO与平行管理。" ]
  [ "王戈（1969- ），男，博士，中国科学院大学经济与管理学院客座教授，主要研究方向为平行治理与管理。" ]
  [ "梁小龙（1989- ），男，澳门科技大学创新工程学院博士研究生，主要研究方向为平行智能、区块链与DAO。" ]
  [ "侯家琛（1986- ），男，澳门科技大学创新工程学院博士研究生，主要研究方向为DAO、智能交通系统和分布式管理。" ]
  [ "管桑田（1997- ），男，中国科学院自动化研究所多模态人工智能系统全国重点实验室研究助理，主要研究方向为去中心化经济、Web 3.0与平行管理。" ]
- 基金信息：
  
  澳门特别行政区科学技术发展基金资助项目(0050/2020/A1;0093/2023/RIA2)
- DOI：10.11959/j.issn.2096-6652.202346
  中图分类号： C931
- 收稿：2023-11-12，
  
  修回：2023-11-25，
  
  纸质出版：2023-12-15
- 稿件说明：
移动端阅览
崔华宁, 王飞跃, 李娟娟, 等. 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):446-453.

CUI Huaning, WANG Fei-Yue, LI Juanjuan, et al. Parallel financial budgeting: deep integration and intelligent services for complex business and finance[J]. Chinese Journal of Intelligent Science and Technology, 2023, 5(4): 446-453.
崔华宁, 王飞跃, 李娟娟, 等. 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):446-453. DOI： 10.11959/j.issn.2096-6652.202346.

CUI Huaning, WANG Fei-Yue, LI Juanjuan, et al. Parallel financial budgeting: deep integration and intelligent services for complex business and finance[J]. Chinese Journal of Intelligent Science and Technology, 2023, 5(4): 446-453. DOI： 10.11959/j.issn.2096-6652.202346.

摘要

财务预算管理是企业管理的重要组成，对于企业内部资源的管理、控制、协调和考核至关重要。然而，目前大多数企业财务预算管理还存在财务预算目标制定不够科学、财务预算执行管控不够迅速、财务预算结果无法有效预测等问题。尽管数字技术与智能技术的发展为这些问题的缓解提供了有力的支撑，但却无法从本质上解决问题。平行智能理论构建与实际系统对应的人工系统，通过二者的虚实反馈与平行执行，实现对财务预算的描述、预测与引导，以提升预算目标的科学性、预算过程的可控性和预算结果的可靠性。将平行智能理论与财务预算结合，提出平行财务预算管理新模式，为复杂环境下业财的深入融合及其支撑的智能服务提供可行的技术框架与理论指导，促进企业财务预算管理的智能化变革与转型；辨析了平行财务预算的概念，提出了其基本框架，并探讨了其主要特征与支撑技术。

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. Although 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 leveraging their virtual-real feedback and parallel execution

can realize description

prediction and prescription of financial budgeting

thereby enhancing the scientific accuracy of budget targets

the controllability of the budget process and the reliability 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

Keywords

references

李娟娟 , 袁勇 , 王飞跃 . 基于区块链的数字货币发展现状与展望 [J ] . 自动化学报 , 2021 , 47 ( 4 ): 715 - 729 .

LI J J , YUAN Y , WANG F Y . Blockchain-based digital currency: the state of the art and future trends [J ] . Acta Automatica Sinica , 2021 , 47 ( 4 ): 715 - 729 .

WANG S , YUAN Y , WANG X , et al . An overview of smart contract: architecture, applications, and future trends [C ] // Proceedings of 2018 IEEE Intelligent Vehicles Symposium (IV) . New York : ACM , 2018 : 108 - 113 .

WANG S , DING W W , LI J J , et al . Decentralized autonomous organizations: concept, model, and applications [J ] . IEEE Transactions on Computational Social Systems , 2019 , 6 ( 5 ): 870 - 878 .

QIN R , DING W W , LI J J , et al . Web3-based decentralized autonomous organizations and operations: architectures, models and mechanisms [J ] . IEEE Transactions on Systems, Man, and Cybernetics: Systems , 2022 , 53 ( 4 ): 2073 - 2082 .

李娟娟 , 秦蕊 , 丁文文 , 等 . 基于Web3的去中心化自治组织和运营新框架 [J ] . 自动化学报 , 2023 , 49 ( 5 ): 985 - 998 .

LI J J , QIN R , DING W W , et al . A new framework for Web3-powered decentralized autonomous organizations and operations [J ] . Acta Automatica Sinica , 2023 , 49 ( 5 ): 985 - 998 .

WANG F Y , DING W W , WANG X , et al . The DAO to DeSci: AI for free, fair, and responsibility sensitive sciences [J ] . IEEE Intelligent Systems , 2022 , 37 ( 2 ): 16 - 22 .

WANG F Y , YANG J , WANG X , et al . Chat with ChatGPT on industry 5.0: learning and decision-making for intelligent industries [J ] . IEEE/CAA Journal of Automatica Sinica , 2023 , 10 ( 4 ): 831 - 834 .

WANG F Y , LI J J , QIN R , et al . ChatGPT for computational social systems: from conversational applications to human-oriented operating systems [J ] . IEEE Transactions on Computational Social Systems , 2023 , 10 ( 2 ): 414 - 425 .

LI J J , QIN R , WANG F Y . The future of management: DAO to smart organizations and intelligent operations [J ] . IEEE Transactions on Systems, Man, and Cybernetics: Systems , 2022 , 53 ( 6 ): 3389 - 3399 .

李娟娟 , 王戈 , 王晓 , 等 . 加密管理:一种基于区块链的新型组织管理模式 [J ] . 智能科学与技术学报 , 2022 , 4 ( 2 ): 145 - 156 .

LI J J , WANG G , WANG X , et al . Crypto management: a novel organizational management model based on blockchain [J ] . Chinese Journal of Intelligent Science and Technology , 2022 , 4 ( 2 ): 145 - 156 .

王飞跃 . 平行管理:复杂性管理智能的生态科技与智慧管理之DAO [J ] . 自动化学报 , 2022 , 48 ( 11 ): 2655 - 2669 .

WANG F Y . Parallel management: the DAO to smart ecological technology for complexity management intelligence [J ] . Acta Automatica Sinica , 2022 , 48 ( 11 ): 2655 - 2665 .

王飞跃 . 人工社会、计算实验、平行系统——关于复杂社会经济系统计算研究的讨论 . 复杂系统与复杂性科学 , 2004 , 1 ( 4 ): 25 - 35 .

WANG F Y . Artificial societies, computational experiments, and parallel systems: a discussion on computational theory of complex social-economic systems . Complex Systems and Complexity Science , 2004 , 1 ( 4 ): 25 - 35 .

WANG F Y , WANG X , LI L , et al . Steps toward parallel intelligence [J ] . IEEE/CAA Journal of Automatica Sinica , 2016 , 3 ( 4 ): 345 - 348 .

QIN R , YUAN Y , WANG F Y . Blockchain-based knowledge automation for CPSS-oriented parallel management [J ] . IEEE Transactions on Computational Social Systems , 2020 , 7 ( 5 ): 1180 - 1188 .

WANG F Y . Parallel intelligence in Metaverses: welcome to Hanoi! [J ] . IEEE Intelligent Systems , 2022 , 37 ( 1 ): 16 - 20 .

杨静 , 王晓 , 王雨桐 , 等 . 平行智能与CPSS: 三十年发展的回顾与展望 [J ] . 自动化学报 , 2023 , 49 ( 3 ): 614 - 634 .

YANG J , WANG X , WANG Y T , et al . Parallel intelligence and CPSS in 30 years: an ACP approach [J ] . Acta Automatica Sinica , 2023 , 49 ( 3 ): 614 - 634 .

秦蕊 , 梁小龙 , 李娟娟 , 等 . 平行科研院所:从数字化转型到智能化变革 [J ] . 智能科学与技术学报 , 2023 , 5 ( 2 ): 212 - 221 .

QIN R , LIANG X L , LI J J , et al . Parallel scientific research institutes: from digital transformation to intelligent revolution [J ] . Chinese Journal of Intelligent Science and Technology , 2023 , 5 ( 2 ): 212 - 221 .

王飞跃 . 平行财务:财务的计算实验方法与智能化途径, QAII报告 [R ] . 青岛 : 青岛智能产业技术研究院 , 2014 .

WANG F Y . Parallel finance: computational experimental methods and intelligent approaches in finance, QAII report [R ] . Qingdao : Qingdao Academy of Intelligent Industries , 2014 .

李娟娟 , 秦蕊 , 王飞跃 . 平行财务的基本框架与区块链智能, QAII报告 [R ] . 青岛 : 青岛智能产业技术研究院 , 2016 .

LI J J , QIN R , WANG F Y . The basic framework of parallel finance and blockchain intelligence, QAII report [R ] . Qingdao : Qingdao Academy of Intelligent Industries , 2016 .

QIN R , YUAN Y , WANG F Y . A novel hybrid share reporting strategy for blockchain miners in PPLNS pools [J ] . Decision Support Systems , 2019 , 118 : 91 - 101 .

QIN R , YUAN Y , WANG F Y . Optimal block withholding strategies for blockchain mining pools [J ] . IEEE Transactions on Computational Social Systems , 2020 , 7 ( 3 ): 709 - 717 .

WANG G , QIN R , LI J , et al . A novel DAO-based parallel enterprise management framework in Web3 Era [J ] . IEEE Transactions on Computational Social Systems , 2023 , doi: 10.1109/TCSS.2023.3239059 http://dx.doi.org/10.1109/TCSS.2023.3239059 .

WANG F W , DING W W , QIN R , et al . Parallel philosophy for metaorganizations with metaoperations: from Leibniz's monad to HanoiDAO [J ] . IEEE Transactions on Computational Social Systems , 2022 , 9 ( 3 ): 658 - 666 .

QIN R , LI , LIANG X , WANG F Y . Management-oriented operating systems: harnessing the power of DAOs and foundation models [C ] // Proceedings of 2023 IEEE International Conference on Systems, Man, and Cybernetics . Piscataway : IEEE Press , 2023 .

WANG F Y , QIN R , WANG X , et al . Metasocieties in Metaverse: metaeconomics and metamanagement for metaenterprises and metacities [J ] . IEEE Transactions on Computational Social Systems , 2022 , 9 ( 1 ): 2 - 7 .

LIANG X , DING W W , QIN R , et al . From cadCAD to casCAD2: a mechanism validation and verification system for decentralized autonomous organizations based on parallel intelligence [J ] . IEEE Transactions on Computational Social Systems , 2023 , doi: 10.1109/TCSS.2023.3287246 http://dx.doi.org/10.1109/TCSS.2023.3287246 .

LIANG X , QIN R , LI J , WANG F Y . The engineering of circular causality for specialization and design of complex systems: Cad2CAS and CasCAD2 [J ] . Frontiers of Information Technology & Electronic Engineering , 2023 , doi: 10.1631/FITEE.2300443 http://dx.doi.org/10.1631/FITEE.2300443 .

浏览量

470

下载量

CSCD

文章被引用时，请邮件提醒。

提交

工具集

关联资源

平行教学实验室：赋能K-12教育的新AI基础设施

平行澳门野外观测站：全域智能观测与应急管理自主系统

平行奥森：智慧生态与健康生活共融的元宇宙公园

AI交通科学家：大模型驱动的自主交通科研

智能的本质与意义