财务职能与生成式人工智能的协同合作
内容总结：
【AI赋能财务变革：首席财务官积极部署生成式人工智能】
在德勤最新调研支持下，生成式人工智能正加速渗透企业财务领域。尽管当前投资回报率较预期低8个百分点，但19%的财务机构已实际应用该技术，46%的CFO计划在未来一年增加相关预算。
生成式AI通过自动化季度报告生成、投资者沟通及战略摘要撰写等常规任务，显著释放财务人员精力，使其更专注于财务战略规划等高价值工作。MIT斯隆管理学院专家指出，虽然大语言模型无法替代CFO决策，但能有效消除文档起草等重复性劳动。
技术应用已延伸至资金管理、流动性预测及投资分析等领域，但受限于数学模型，其在精准预测方面仍存挑战。德勤咨询专家强调，财务部门需借鉴客户服务领域的AI应用经验，通过自助服务与自动化实现降本增效。
行业警告称，若企业未来五年内对AI持观望态度，可能被积极创新的竞争对手超越。新一代财务从业者已开始使用AI工具，CFO需重新定义人机协作下的财务职业新范式。
（本文由MIT Technology Review定制内容团队独立完成，人工智能仅辅助次要生产环节并经人工审核。）
中文翻译：
赞助内容
生成式AI在财务职能中的合作实践
财务总监们正通过AI应用实验释放业务关键工作的处理能力
本文由德勤协作呈现
生成式AI具备重塑财务职能的潜力。通过承担那些耗费时间的常规性任务，生成式AI工具能够释放资源以专注于更高价值的战略工作。对财务总监而言，这意味着在全球组织持续应对地缘政治和财务不确定性的背景下，可将更多精力投入到主动为企业提供财务战略建议中。
麻省理工学院斯隆管理学院金融工程实验室主任、Charles E. and Susan T. Harris讲席教授Andrew W. Lo指出，财务总监可运用大语言模型（LLM）和生成式AI工具处理季度报告生成、投资者沟通、战略摘要制定等日常任务。"LLM绝无可能取代财务总监，但能通过提供关键问题汇总与战略优先级梳理的初版文档，大幅减轻其事务性工作负担。"
在资金管理等职能领域，生成式AI在现金收支预测、流动性管理、合同自动化及投资分析等场景也展现出应用潜力。但由于LLM存在的数学局限性，该技术在预测领域的应用仍面临挑战。尽管如此，德勤《2024企业生成式AI应用现状调研》显示，已有19%的财务机构在职能中采用了生成式AI技术。
虽然受访企业在财务职能中生成式AI的投资回报率目前较预期低8个百分点（图1），部分财务部门仍在持续推进相关投资。德勤《2024年第四季度北美CFO信号调查》显示，46%的受访财务总监预计未来12个月内将增加生成式AI在财务领域的部署或支出（图2）。受访者认为该技术的主要优势在于：通过自助服务与自动化实现成本控制，并将员工从基础工作中解放以从事更高效的高价值任务。
德勤咨询 LLP 财务转型主管合伙人Robyn Peters表示："企业长期在客户服务端应用AI技术，但财务部门仍在手工制作文档演示稿并通过邮件传递。客户在零售、交通、酒店行业体验到的人性化服务，尚未在财务领域实现普及。而AI技术正是实现这一变革的重要助力。"
若财务总监选择在未来五年持观望态度，可能被积极布局AI的敏捷竞争者超越。新一代财务专业人士正在生成式AI环境中成长，财务总监亟需重新构想与AI协作模式下成功财务专业人士的全新定位。
本文由MIT Technology Review定制内容团队Insights创作，并非编辑部撰写。内容由人类作家、编辑、分析师及插画师经研究、设计与撰写完成，AI工具仅限用于经过严格人工审核的辅助生产流程。
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Partnering with generative AI in the finance function
CFOs are experimenting with AI use cases to free up capacity for business-critical work.
In association withDeloitte
Generative AI has the potential to transform the finance function. By taking on some of the more mundane tasks that can occupy a lot of time, generative AI tools can help free up capacity for more high-value strategic work. For chief financial officers, this could mean spending more time and energy on proactively advising the business on financial strategy as organizations around the world continue to weather ongoing geopolitical and financial uncertainty.
CFOs can use large language models (LLMs) and generative AI tools to support everyday tasks like generating quarterly reports, communicating with investors, and formulating strategic summaries, says Andrew W. Lo, Charles E. and Susan T. Harris professor and director of the Laboratory for Financial Engineering at the MIT Sloan School of Management. “LLMs can’t replace the CFO by any means, but they can take a lot of the drudgery out of the role by providing first drafts of documents that summarize key issues and outline strategic priorities.”
Generative AI is also showing promise in functions like treasury, with use cases including cash, revenue, and liquidity forecasting and management, as well as automating contracts and investment analysis. However, challenges still remain for generative AI to contribute to forecasting due to the mathematical limitations of LLMs. Regardless, Deloitte’s analysis of its 2024 State of Generative AI in the Enterprise survey found that one-fifth (19%) of finance organizations have already adopted generative AI in the finance function.
Despite return on generative AI investments in finance functions being 8 points below expectations so far for surveyed organizations (see Figure 1), some finance departments appear to be moving ahead with investments. Deloitte’s fourth-quarter 2024 North American CFO Signals survey found that 46% of CFOs who responded expect deployment or spend on generative AI in finance to increase in the next 12 months (see Figure 2). Respondents cite the technology’s potential to help control costs through self-service and automation and free up workers for higher-level, higher-productivity tasks as some of the top benefits of the technology.
“Companies have used AI on the customer-facing side of the house for a long time, but in finance, employees are still creating documents and presentations and emailing them around,” says Robyn Peters, principal in finance transformation at Deloitte Consulting LLP. “Largely, the human-centric experience that customers expect from brands in retail, transportation, and hospitality haven’t been pulled through to the finance organization. And there’s no reason we cannot do that—and, in fact, AI makes it a lot easier to do.”
If CFOs think they can just sit by for the next five years and watch how AI evolves, they may lose out to more nimble competitors that are actively experimenting in the space. Future finance professionals are growing up using generative AI tools too. CFOs should consider reimagining what it looks like to be a successful finance professional, in collaboration with AI.
This content was produced by Insights, the custom content arm of MIT Technology Review. It was not written by MIT Technology Review’s editorial staff. It was researched, designed, and written by human writers, editors, analysts, and illustrators. AI tools that may have been used were limited to secondary production processes that passed thorough human review.
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