基于管理活动论的智能会计系统研究——从会计信息化到会计智能化  

Research on Intelligent Accounting System from the Management Activity Perspective——From Accounting Information to Accounting Intelligence

作　　者：续慧泓[1] 杨周南 周卫华 刘锋[3] 刘薇 Xu Huihong

机构地区：[1]山西财经大学,030006 [2]中国财政科学研究院,100142 [3]北京国家会计学院,101312 [4]兰州财经大学,730101

出　　处：《会计研究》2021年第3期11-27,共17页Accounting Research

摘　　要：在智能化逐渐成为新一轮产业变革核心驱动力的背景下,会计管理活动的重心已经从簿记和报告转向价值管理与风险控制,会计信息系统作为会计在IT技术上的映射也面临着从信息化向智能化的转变。本文在回顾IT技术在会计中应用的三次浪潮基础上,以会计管理活动论为理论基础,结合大会计观和IT环境论,提出了智能会计系统的概念。并进一步基于软件工程方法学提出了智能会计系统的概念模型,构建了"决策—控制"价值增值循环、"披露—反馈"价值信息交换循环、"优化—共享"价值协同循环、"监督—调控"微观会计与宏观经济一体化管理循环四个智能会计系统业务循环模型,并从构建方法、物理结构和应用模式三个方面论述了智能会计系统的实现路径。本文的研究旨在构建智能会计系统的概念框架,推动智能会计系统构建理论和方法学上的创新,为智能化环境下会计的发展和实践提供思路。During the past decade,intelligence has gradually become the core driving force of a new round of industrial transformation.The content of accounting management activities has gradually changed from bookkeeping and reporting to value management and risk control.As the mapping of accounting in IT technology,accounting information system is also facing the transformation from informatization to intelligence.We review and analyze the three waves of IT application in accounting,and then based on the in-depth studies of accounting management activity theory,intelligent environment theory as well as the General Accounting view,this paper puts forward the architecture of intelligent accounting system.We propose multiple novel concepts,including:macro economy of integrating"decision-making control"internal value-added control cycle,"disclosure-feedback"enterprise value information exchange cycle,"optimization-sharing"enterprise value chain collaborative cycle,and"supervision-regulation"macro-economy.Furthermore,it puts forward the construction method,physical structure and application mode of intelligent accounting system.The purpose of this paper is to construct the conceptual framework of intelligent accounting system,promote the innovation of the theory and methodology of intelligent accounting system construction,and provide ideas for the development and practice of accounting in intelligent environment.

关 键 词：会计管理活动论 智能化环境 智能会计 智能会计系统 

分 类 号：F232[经济管理—会计学]