方式转型与机制创新:智能会计专业技能自适应对策  

Mode Transformation and Mechanism Innovation:The Self-adaption Countermeasures of Intellegent Accounting Professional Skills

作　　者：赵华[1] 朱锐[1] 王桢鑫 ZHAO Hua;ZHU Rui;WANG Zhen-xin(School of Economics and Management,Changsha University of Science and Technology,Changsha,Hunan 410114,China;School of Business,Hunan University,Changsha,Hunan 410082,China)

机构地区：[1]长沙理工大学经济与管理学院,湖南长沙410114 [2]湖南大学工商管理学院,湖南长沙410082

出　　处：《长沙理工大学学报（社会科学版）》2021年第6期88-93,共6页Journal of Changsha University of Science and Technology：Social Science

基　　金：湖南省学位与研究生教育改革研究项目(2019JGZD051);湖南省普通高等学校教学改革研究项目(2018-198,2019-1241,2019-262)。

摘　　要：人工智能迅猛发展赋能会计专业技能自适应前所未有的挑战和机遇。文章以技术创新驱动、复杂适应系统和机制设计理论为指导,阐述智能会计专业技能自适应方式的目标性、耦合性、持续性及效能性等特点;提出智能会计专业技能自适应“三四三”型的转型结构,刻画“能动-渐进”模式下会计学习型组织及智能型会计系统的自适应转型方式;设计智能会计水平认证、学习审核、效能激励与责任终身追究等创新机制。对通过人工智能驱动会计专业人才技能自适应的实现效率具有积极意义。The rapid development of artificial intelligence(AI)has enabled the unprecedented challenges and opportunities for the adaptive skills of accounting professionals.Applying technological innovation drive theory,complex self-adaption system theory and mechanism design theory as guides,the characteristics of self-adaption approaches of intelligent accounting professional skills such as targeting,coupling,continuity and effectiveness are elaborated.The transformational structure of the"3-4-3"type of self-adaption skills for intelligent accounting professionals is proposed to portray the self-adaption transformation of accounting learning-typed organization and intelligent accounting system under the"dynamic-gradual"model.Innovative mechanisms such as smart accounting level certification,learning audit,effectiveness incentive and life-long accountability are designed.All of the a bove mentioned are greatly significant to achieve the self-adaption's efficiency of accounting professionals by AI.

关 键 词：人工智能 会计专业技能 自适应 “三四三”型 “能动-渐进”模式 

分 类 号：F230-4[经济管理—会计学]