Author(s)

Haiying Luo ¹

Affiliation(s)

¹ School of Accounting, Zhanjiang University of Science and Technology, Zhanjiang, China

Corresponding Author

Haiying Luo

ABSTRACT

With the continuous advancement of digital transformation, RPA (Robotic Process Automation) and artificial intelligence (AI) are increasingly used in budget management. From the perspective of new quality productivity, this paper discusses the theoretical basis and practical application of RPA and artificial intelligence in budget management, focusing on analyzing how these technologies optimize the budget management process and improve the efficiency and accuracy of decision making through automation and intelligence. In the theoretical part, the paper first expounds the connotation and characteristics of the new quality productivity, then analyzes the challenges faced by the traditional budget management model, and finally discusses how the new quality productivity enables the transformation and innovation of budget management. In the practical part, by analyzing the application cases of RPA and artificial intelligence in budget management, this paper reveals the actual effect of technology implementation and the challenges it faces, including the complexity of technology implementation, data quality issues, compliance risks, etc. Through data analysis and case study, this paper emphasizes the technical and management problems that enterprises need to solve in the process of promoting the intelligent transformation of budget management.

KEYWORDS

New quality productivity, RPA, artificial intelligence, Budget management, digital transformation, optimization path

CITE THIS PAPER

Haiying Luo, Research on the Application of New Quality Productivity Perspective Empowering RPA and Artificial Intelligence in Budget Management. Accounting and Corporate Management (2025) Vol. 7: 29-38. DOI: http://dx.doi.org/10.23977/acccm.2025.070104.

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