Framework of the Smart Finance and Accounting Management Model under the Artificial Intelligence Perspective

Table 1

Effectiveness evaluation criteria.

	First-level evaluation index	Secondary evaluation index
Evaluation index	Direct effect	Return on net assets
		Asset-liability ratio
		Turnover of total assets
		Growth rate of total assets
		Net profit growth rate
	Indirect effect	Support for the development of the company
		Support for the improvement of the quality of the company’s employees
		Support for the construction of corporate culture