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波士顿咨询:2026 AI 智能体在财务职能中的落地应用洞察报告:释放变革性业务价值(英文版)(33页).pdf

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1、Executive PerspectivesJune 2026FinanceApplying Agentic AI in the Finance function for transformative impact 1Copyright 2026 by Boston Consulting Group.All rights reserved.IntroductionAgentic AI is the topic at the top of CFOs minds today.Building on the previous edition of this series on AI in finan

2、ce,we share our most recent insights from working with finance functions across industries.With AI agents now able to reason,plan,and execute multistep finance workflows with limited human input,the question for CFOs in 2026 is no longer whether AI will reshape finance but how fast-and how broadly t

3、o act.The signal from CFOs is unambiguous,yet most finance functions remain at the copilot stage and point automation,applying AI with limited reimagination of the underlying processes,roles,and controls.In this edition,we discuss how agentic AI is reshaping the finance function and how CFOs can cap

4、ture the full value.This edition provides a guide for CFOs and finance leaders on how to:1.Recognize the shift to agentic AI and where it creates new value in finance2.Reimagine end-to-end workflows so agents execute and humans own judgment and exceptions3.Build the five enablers-process,tech,data,o

5、perating model,and governance-that make agentic finance scale4.Sequence the journey from focused pilots to an always-on,autonomous finance function2341In this BCG Executive Perspective,we outline our vision of the future of finance with agentic AI12Copyright 2026 by Boston Consulting Group.All right

6、s reserved.Executive summary|Agentic AI is rapidly evolving,and demonstrating tangible value with the right processes and people enablersAgentic AI is Agentic AI is rapidly evolving,rapidly evolving,driving urgency driving urgency for CFOsfor CFOs AI has moved from a productivity tool to a strategic

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1. **AI战略地位**:88%的CFO认为AI至关重要,96%预期其将带来变革性影响,AI已从生产力工具升级为战略核心。 2. **价值释放**:早期采用者已实现90%报告自动化、80%+发票无人工处理,释放30%+产能用于高价值工作;长期潜力超50%。 3. **转型关键**:70%价值源于流程与人员重塑,需重新设计端到端工作流,明确AI执行与人类判断的分工。 4. **五大支柱**:成功需同步推进流程重塑、技术架构、数据基础、运营模式及治理框架,建立“AI执行+人类问责”机制。 5. **紧迫性**:领先者与落后者差距扩大,财务职能需从“数据生产者”转向“价值架构师”,避免被淘汰。
AI如何重塑财务? 财务AI价值在哪? 如何启动AI转型?
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