财务团队处于企业规划、资本配置、风险管理与决策制定的核心位置。为帮助其应对日益增长的需求，普华永道与OpenAI展开合作，助力企业借助AI智能体重塑首席财务官办公室——这些智能体能够自动化工作流程、跨系统协调运作、识别风险与洞察，并在强有力的治理与人类监督下支持更优决策。
普华永道与OpenAI正围绕财务的核心运营节奏构建AI智能体，涵盖从规划、预测、报告，到采购、支付、资金管理、税务以及会计结算等全流程。
此次合作的不同之处在于，它聚焦于现实世界的落地实践，而非仅停留在理论设计。例如，普华永道与OpenAI正在OpenAI财务部门内部构建一个采购智能体，并将从中获得的经验应用于核心财务工作流程中的其他智能体。
围绕真实财务工作流程构建智能体
OpenAI已在其自身财务部门中应用AI智能体，借助ChatGPT和Codex等工具支持投资者关系、资金管理、税务、报告、企业发展和合同审查等工作流程。如今，普华永道与OpenAI正基于这些实践经验，帮助其他首席财务官在其组织中部署AI智能体。
在实际应用中，这意味着帮助财务团队自动化重复性工作、跨系统关联上下文信息，并在清晰的治理与人类监督下支持更优决策。智能体可协助监控付款与异常情况、对照政策审查合同或发票、根据业务条件变化更新预测、准备报告材料，并在月末或季末结算前识别风险。
Codex可帮助团队构建并调整这些工作流程背后的工具，例如仪表盘、支出追踪器和异常管理系统。工作区智能体能让这些工作流程在团队已使用的各类工具中实现可重复操作，而技能与连接器则帮助智能体遵循经批准的流程，并在正确的企业上下文中运作。
普华永道凭借其在财务转型、管控及实施方面的专业能力，帮助将这些工作流从原型阶段推进到真实企业环境中的生产阶段。随着智能体工作流的规模化，首席财务官还需要了解AI使用情况、模型token消耗以及预计支出，以便财务团队能够像管理其他企业运营成本一样来管控AI的采用。普华永道与OpenAI携手，将来自AI原生财务的内部经验转化为一条切实可行的路径，帮助首席财务官在其组织内部署智能体工作流。
“财务正处于一个转折点，企业正从流程效率转向智能、以决策为核心的运营。通过与OpenAI的合作，我们正在帮助客户将智能体AI嵌入财务职能的核心，从而实现更具前瞻性的洞察、更强的管控能力以及更具适应性的运营模式。”
泰森·康奈尔，普华永道美国咨询业务负责人
OpenAI作为零号客户
OpenAI的财务组织正作为“零号客户”，将AI智能体应用于财务工作，并利用该生产环境来验证企业级工作流、治理模型、运行时管控以及人机协作模式。
OpenAI财务团队已通过使用这些工具取得了实际成果，包括利用Codex在团队规模不变的情况下处理了5倍的合同数量，以及在近期的融资过程中使用IR-GPT管理了超过200次投资者互动。
通过此次合作，普华永道与OpenAI将基于这些经验，帮助更多企业实现财务部门的现代化。普华永道提供财务转型、管控及实施方面的专业知识；OpenAI则提供模型和产品能力，使得在财务团队已使用的平台上构建、适配和治理智能体工作流成为可能。
- 合作伙伴关系
- 2026
Finance teams sit at the center of how organizations plan, allocate capital, manage risk, and make decisions. To help them keep up with growing demands, PwC and OpenAI are collaborating to help enterprises reimagine the office of the CFO with AI agents that can automate workflows, coordinate across systems, surface risks and insights, and support better decisions with strong governance and human oversight.
Together, PwC and OpenAI are building AI agents around the core operating rhythms of finance, from planning, forecasting, and reporting to procurement, payments, treasury, tax, and the accounting close.
What sets this collaboration apart is its focus on building in the real world, not just designing in theory. For example, PwC and OpenAI are building a procurement agent inside the OpenAI finance organization, and are applying those learnings to additional agents across core finance workflows.
Building agents around real finance workflows
OpenAI has already been applying AI agents across its own finance organization, using tools like ChatGPT and Codex to support workflows across investor relations, treasury, tax, reporting, corporate development, and contract review. Now, PwC and OpenAI are building on those learnings to help other CFOs apply AI agents across their organizations.
In practice, that means helping finance teams automate repeatable work, connect context across systems, and support better decisions with clear governance and human oversight. Agents can help monitor payments and exceptions, review contracts or invoices against policy, update forecasts as business conditions change, prepare reporting materials, and surface risks before month-end or quarter-end close.
Codex can help teams build and adapt the tools behind these workflows, such as dashboards, spend trackers, and exception-management systems. Workspace Agents can make those workflows repeatable for teams across the tools they already use, while Skills and Connectors help agents follow approved processes and work with the right enterprise context.
PwC brings the finance transformation, controls, and implementation expertise to help move these workflows from prototype to production in real enterprise environments. As agentic workflows scale, CFOs will also need visibility into AI usage, token consumption, and projected spend, so finance teams can govern adoption the same way they manage other enterprise operating costs. Together, PwC and OpenAI are turning internal learnings from AI-native finance into a practical path for CFOs to deploy agentic workflows across their organizations.
“Finance is at an inflection point, where organizations are moving from process efficiency to intelligent, decision-centric operations. Through our collaboration with OpenAI, we’re helping clients embed agentic AI into the core fabric of the finance function, enabling more proactive insights, stronger controls, and a more adaptive operating model.”
Tyson Cornell, US Advisory Leader, PwC
OpenAI as customer zero
The OpenAI finance organization is serving as “customer zero” for applying AI agents to finance work, using that production environment to validate enterprise-scale workflows, governance models, runtime controls, and human-agent collaboration patterns.
The OpenAI finance team has already seen real results from using these tools, including using Codex to process 5x more contracts with the same-sized team and using IR-GPT to manage more than 200 investor interactions during the recent fundraise.
Through this collaboration, PwC and OpenAI will build on those learnings to help more enterprises modernize the office of the CFO. PwC brings finance transformation, controls, and implementation expertise; OpenAI brings the models and product capabilities that make it possible to build, adapt, and govern agent workflows across the platforms finance teams already use.