Smart Finance Transformation in ChatGPT Perspective: Logic, Framework, and Application Scenarios
Mar 17, 2025
About this article
Published Online: Mar 17, 2025
Received: Oct 13, 2024
Accepted: Feb 10, 2025
DOI: https://doi.org/10.2478/amns-2025-0270
Keywords
© 2025 Xiang Wu, published by Sciendo
This work is licensed under the Creative Commons Attribution 4.0 International License.
Figure 1.
Figure 2.
Figure 3.
Financial risk factor
| Overall risk | Primary risk | Risk factor | Title |
|---|---|---|---|
| Overall financial risk | Strategic risk | The accuracy of intelligent financial positioning and understanding | A1 |
| The rationality of the design of intelligent financial construction road diameter | A2 | ||
| The implementation of the system and clothing provided by third-party suppliers is appropriate | A3 | ||
| Process risk | Rationality of business flow design | B1 | |
| Effectiveness of process supervision | B2 | ||
| Business flow process standardization | B3 | ||
| Process execution and specification | B4 | ||
| Organizational risk | The rationality of the organization system | C1 | |
| The rationality of organizational architecture | C2 | ||
| Run rule acceptance | C3 | ||
| The effectiveness of organizational information communication | C4 | ||
| Technical risk | Technical effectiveness | D1 | |
| Information system security | D2 | ||
| Management risk | The degree of position of operation management | E1 | |
| The degree of position of organization operation management | E2 | ||
| Personnel risk | Dependence on accounting robots | F1 | |
| Employee sentiment | F2 | ||
| Employee expertise | F3 |
Risk condition
| Integrated rating | Risk condition |
|---|---|
| W≥90 | Low risk |
| 75≤W<90 | Lower risk |
| 60≤W<75 | Medium risk |
| 45≤W<60 | Higher risk |
| W<45 | High risk |
Risk score
| Overall risk | Overall risk score | Overall risk level | Primary risk | Risk score | Risk level | Risk factor | Risk score | Risk sort |
|---|---|---|---|---|---|---|---|---|
| Overall financial risk | 16.05 | Medium low risk | Strategic risk | 19.07 | Medium low risk | A1 | 7.49 | 6 |
| A2 | 1.58 | 15 | ||||||
| A3 | 10 | 5 | ||||||
| Process risk | 9.54 | Low risk | B1 | 2.88 | 11 | |||
| B2 | 0.35 | 18 | ||||||
| B3 | 4.57 | 8 | ||||||
| B4 | 1.74 | 13 | ||||||
| Organizational risk | 8.2 | Low risk | C1 | 1.4 | 16 | |||
| C2 | 1.62 | 14 | ||||||
| C3 | 4.02 | 10 | ||||||
| C4 | 1.16 | 17 | ||||||
| Technical risk | 19.69 | Medium low risk | D1 | 9.5 | 2 | |||
| D2 | 10.19 | 1 | ||||||
| Management risk | 15.23 | Medium low risk | E1 | 8.9 | 3 | |||
| E2 | 6.33 | 7 | ||||||
| Personnel risk | 14.18 | Medium low risk | F1 | 2.15 | 12 | |||
| F2 | 4.2 | 9 | ||||||
| F3 | 7.83 | 4 |
Financial operation efficiency
| Index | 2023 | 2024 |
|---|---|---|
| Administrator | 348 | 275 |
| Management fee (ten thousand yuan) | 28.17 | 22.25 |
| Financial officer | 236 | 185 |
| Total assets (ten thousand yuan) | 2431.49 | 3059.36 |
| Total assets/administrators | 6.99 | 11.12 |
| Total assets/financial personnel | 10.30 | 16.54 |
| Rate of growth of administrator | 28.49% | -20.98% |
| Management rate growth rate | 10.06% | -21.02% |
| Rate of growth of financial personnel | 6.88% | -21.61% |
| Total assets growth rate | 3.18% | 25.82% |