人工智能环境下中小企业现金流管理

Cash Flow Management of Small and Medium-sized Enterprises in the Context of Artificial Intelligence

摘要

现金流是企业的血液，现金流健康程度直接影响企业生存与发展。传统现金流管理模式因数据处理低效、预测滞后、风险响应迟缓等问题，难以应对复杂多变的市场环境。本文基于人工智能技术特性，结合中小企业现金流管理痛点，构建“数据-算法-场景”三位一体的智能现金流管理体系，通过机器学习优化预测模型、自然语言处理整合非结构化数据、RPA自动化流程等路径，实现现金流动态监控与智能决策。最后，本文讨论了实施中小企业现金流智能化管理存在的可能性障碍及分步实施的建议。

Abstract

Cash flow serves as the lifeblood of enterprises, and its health directly determines corporate survival and development. Traditional cash flow management models, plagued by inefficient data processing, delayed forecasting, and sluggish risk response, struggle to adapt to complex market dynamics. This study leverages AI technology to address the pain points in SME cash flow management by establishing an integrated “data-algorithm-scenario” intelligent cash flow management system. Through machine learning to optimize predictive models, natural language processing to integrate unstructured data, and RPA automation to streamline workflows, the system enables real-time cash flow monitoring and intelligent decision-making. Finally, the paper discusses potential barriers to implementing intelligent cash flow management in SMEs and proposes step-by-step implementation strategies.

关键词

人工智能 / 中小企业 / 现金流管理 / 预测模型 / 风险控制

Key words

Artificial intelligence / small and medium-sized enterprises / cash flow management / forecasting model / risk control

参考文献

[1] 徐菲. 中小企业现金流有效管控的问题及对策[J]. 国际商务财会, 2024(14).

[2] 王化成, 刘俊勇, 孙健. 中小企业现金流管理的困境与优化路径[J]. 会计研究, 2020(5): 89-96.

[3] Kumar, V., Rajan, B., & Venkatesan, R. Machine Learning for Cash Flow Forecasting: Evidence from SMEs[J]. Journal of Management Accounting Research, 2021, 33(2): 1-28.