| The quality of financial decisions is crucial to the future development of an enterprise.However,under the influence of the integrity of useful information and subjective factors of decision makers,it is often unstable.In order to solve this problem,with the development of computer technology,financial decision support system(FDSS)arises at the historic moment.To some extent,it improves the quality of financial decision,but according to the questionnaire and investigation in this paper,there are also problems such as insufficient intelligence,poor decision-making efficiency and effect,and high cost,which prevent it from fully meeting the needs of decision makers.In recent years,the rapid development of artificial intelligence(AI)technology provides new ideas for solving these problems.AI includes deep learning and autonomous learning,natural language processing,data mining,reasoning and perception,etc.,which can help decision-makers comprehensively and efficiently understand the decision problem and the decision environment and make the decision plan.Therefore,the application of artificial intelligence technology in financial decision support system can further improve the quality of financial decisions.In order to effectively improve the quality of enterprise financial decision-making and promote the deep integration of AI technology and finance,it is the general trend to build a financial decision-making support system based on AI(AIFDSS).In order to lay a theoretical foundation for the construction of AIFDSS,and to better guide its construction and application in practice,this paper makes a thorough study of its mechanism and implementation path.This paper takes the financial decision-making principle,the theory of finite rationality,the theory of information asymmetry and artificial intelligence technology as the theoretical basis.By means of questionnaire and investigation,it investigated the application status and the necessity and rationality of the elements contained in the mechanism and implementation path of AIFDSS.On this basis,the necessity and feasibility of AIFDSS are analyzed.Then,This paper constructs the mechanism and implementation path of AIFDSS.Finally,through the case analysis of group A,which has applied the industry-leading FDSS in terms of intelligence,this paper analyzes the typical problems faced by enterprises in the construction of FDSS at the present stage,and puts forward corresponding improvement suggestions and application enlightenment.Through research,it is found that the AIFDSS has a higher degree of intelligence than the existing system through the comprehensive application of AI.Its construction can effectively improve the timeliness and accuracy of financial decision-making,reduce the cost,and promote the integration of managementaccounting and financial accounting.In the construction of mechanism,the AIFDSS should include three parts: data layer,analysis layer and decision layer,and be based on big data and driven by it.it follows the working principle of "useful information for decision-making-financial decision-making method-financial decision",draws various portraits through financial analysis and obtains financial decision through portrait matching.In the implementation path construction,the implementation of the AIFDSS is based on the high level of human-computer collaboration.Externally,it is necessary to construct implementation environment from the support systems and the related institutions;internally,it is necessary to distinguish specific customized paths with different participation levels between conventional financial decision and complex financial decision,and to achieve continuous improvement of the system with financial decision-making evaluation.Large group enterprises should pay attention to the necessity of building an AIFDSS.They should build it step by step,and follow the principles of cost-benefit.In addition,they should also pay attention to the impact of human factors on the application effect. |
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