A Research on the Impact of Artificial Intelligence on Corporate Working Capital Management—China Railway Construction

n recent years, with the rapid development of artificial intelligence, the impact of artificial intelligence on financial management has become a hot issue. This paper aims to explore the development process of China Railway Construction’s financial robot based on the financial shared center, and evaluate the impact of artificial intelligence on the development of the enterprise. This paper used literature research method, direct method, case study method and other methods to analyze the inventory turnover days, total asset turnover days and accounts receivable turnover rate in the annual financial reports of China Railway Construction from 2015 to 2023, with the year as the horizontal axis and the indicator as the vertical axis, and carried out micro analysis. The research found that with the introduction of artificial intelligence robots and the implementation of business-finance integration, large enterprises such as China Railway Construction have achieved significant transformation in the field of financial management. This shows that the development of the potential of "digital employees" can enable enterprises to move towards modernization in financial management. This study provides a typical case study of China Railway Construction and provides new insights for enterprises in the construction industry and other industries.