生成式AI驱动下的财务职能转型（英)

Produced in association withPartnering with generative AI in the finance functionCFOs are experimenting with AI use cases to free up capacity for business-critical work.2 MIT Technology Review InsightsG 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 enerative 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 Generative AI can support financial professionals with rote or repetitive tasks, freeing their time for more proactive or strategic work for the business.Although the technology hasn’t reached maturity and cybersecurity and hallucination challenges persist, most finance organizations are increasing their investment in generative AI, attracted by its potential for increased productivity and process optimization.The future of generative AI for CFOs could lie in engineering “capability automation,” where tasks or processes are combined across multiple steps.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 123Key takeawaysAround 1 in 519%finance organizations have adopted generative AI in the finance funcctionSource: Compiled by MIT Technology Review Insights based on Deloitte’s analysis of survey data, 2025Signals 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 co