生成式AI在财务职能中的应用：CFO们正在尝试AI用例以释放业务关键工作的能力

PartneringwithgenerativeAIinthefinancefunction Key takeaways Generative AI can support financialprofessionals with rote or repetitivetasks, freeing their time for moreproactive or strategic work for thebusiness.12 Although the technology hasn’treached maturity and cybersecurityand hallucination challenges persist, mostfinance organizations are increasing theirinvestment in generative AI, attracted byits potential for increased productivityand process optimization.3 Ghigh-value strategic work. For chief financial officers,this could mean spending more time and energy onproactively advising the business on financial strategyas organizations around the world continue to weatherongoing geopolitical and financial uncertainty.enerative AI has the potential to transformthe finance function. By taking on someof the more mundane tasks that canoccupy a lot of time, generative AI toolscan help free up capacity for more The future of generative AI for CFOscould lie in engineering “capabilityautomation,” where tasks or processesare combined across multiple steps. Andrew W. Lo, Charles E. and Susan T. Harris professorand director of the Laboratory for Financial Engineeringat the MIT Sloan School of Management. “LLMs can’treplace the CFO by any means, but they can take a lotof the drudgery out of the role by providing first draftsof documents that summarize key issues and outlinestrategic priorities.” CFOs can use large language models (LLMs) andgenerative AI tools to support everyday tasks likegenerating quarterly reports, communicating withinvestors, and formulating strategic summaries, says Generative AI is also showing promise in functionslike treasury, with use cases including cash, revenue,and liquidity forecasting and management, as well asautomating contracts and investment analysis. However,challenges still remain for generative AI to contribute toforecasting due to the mathematical limitations of LLMs.Regardless,Deloitte’s analysisof its2024 State ofGenerative AI in the Enterprise surveyfound thatone-fifth (19%) of finance organizations have alreadyadopted generative AI in the finance function. finance organizationshave adopted generativeAI in the financefuncction Source: Compiled by MIT Technology ReviewInsights based onDeloitte’sanalysis ofsurvey data, 2025 Despite return on generative AI investments in financefunctions being 8 points below expectations so far forsurveyed organizations (see Figure 1), some financedepartments appear to be moving ahead with investments.Deloitte’s fourth-quarter2024 North American CFO Signals surveyfound that 46% of CFOs who respondedexpect deployment or spend on generative AI infinance to increase in the next 12 months (see Figure 2).Respondents cite the technology’s potential to helpcontrol costs through self-service and automation andfree up workers for higher-level, higher-productivitytasks as some of the top benefits of the technology. “AI is the new UI,” says Peters. “Professionals don’thave to log into seven different systems to do theirjob. They can have a ‘single pane of glass’—oneexperience layer—that is enabled through naturallanguage and gives them information from all theseunderlying systems.” Some finance organizations are already moving ahead,building innovations on the customer-facing side inareas like dynamically adjusted and hyper-personalizedportfolio management in financial services. “We are still inthe early- to mid-stages of generative AI maturity,with internal processes like financial reporting andfinancial planning and analysis (FP&A) further alongin adoption compared to mission-critical, externallyregulated areas such as portfolio management andinvestment advisory,” says the head of finance at alarge international investment firm. “While we’ve madeprogress in inward-looking functions, the sandboxenvironment and manual reviews remain essential inregulated services due to compliance requirements.” “Companies have used AI on the customer-facing side ofthe house for a long time, but in finance, employees arestill creating documents and presentations and emailingthem around,” says Robyn Peters, principal in financetransformation at Deloitte Consulting LLP. “Largely, thehuman-centric experience that customers expect frombrands in retail, transportation, and hospitality haven’tbeen pulled through to the finance organization. Andthere’s no reason we cannot do that—and, in fact, AImakes it a lot easier to do.” If CFOs think they can just sit by for the next five yearsand watch how AI evolves, they may lose out to morenimble competitors that are actively experimenting inthe space. Future finance professionals are growingup using generative AI tools too. CFOs should considerreimagining what it looks like to be a successful financeprofessional, in collaboration with AI. Figure 1: Generative AI is not meeting ROIexpectations of those surveyed in the financefunction The ROI of AI in finance As a business grows in revenue, CFOs typically want toavoid