人工智能发展、政府会计功能拓展与数字政府治理体制的完善  

The Development of Artificial Intelligence,the Transition of Government Accounting Functions and the Improvement of Digital Government Governance System

作　　者：章贵桥 陈志斌[2] 徐宗宇 Zhang Guiqiao;Chen Zhibin;Xu Zongyu(Accounting Department,School of Management,Shanghai University,Shanghai 200444;Department of Financial Accounting,School of Economics and Management,Southeast University,Nanjing 210096)

机构地区：[1]上海大学管理学院会计系,上海200444 [2]东南大学经济与管理学院财务会计系,南京210096

出　　处：《中国行政管理》2022年第1期48-54,共7页Chinese Public Administration

基　　金：国家社会科学基金重点项目“人工智能背景下会计职能转变研究”(编号:20AGL014);国家社会科学基金重大项目“平台企业社会责任治理机制研究”(编号:19ZDA097)。

摘　　要：现阶段人工智能技术的快速发展与应用将对我国政府会计功能应用广度与深度产生巨大的变革。在政府会计功能结构中嵌入人工智能技术可以有效拓展其维度和边界。运用变迁后的政府会计功能对财政预算数据流进行整合、加工、分类和处理等,可以形成公共财政预算管理和治理的有效信息流,以此加速数字政府治理方式、路径和机制的创新,改变政府组织治理模式和政府治理结构,进而从技术上提速手工行政、技术行政向智能行政模式转变,助力传统型政府向数字化和智能化的"智慧型政府"过渡,有助于增强政府产权的价值创造,降低国家和社会的运行成本,实现规模经济收益,提升政府决策力,政府竞争力和政府生产力,助推和完善我国数字政府治理体制建设。The rapid development and application of artificial intelligence technology at this stage will bring about tremendous changes on the breadth and depth of application of government accounting functions in China.Embedding artificial intelligence technology in the government accounting function structure can effectively expand its dimensions and boundaries.Using the changed government accounting function to integrate,process,classify and process the budget data flow can form an effective information flow for public finance budget management and governance.In this way,we will accelerate the innovation of digital government governance methods,paths and mechanisms,and change the government’s organizational governance model and government governance structure.In return,this will speed up the transformation from manual and technical administration to intelligent administration,and help the traditional government transition to a digital and intelligent“smart government”.It helps to enhance the value creation of government property rights,reduce the operating costs of the state and society,realize the benefits of economies of scale,enhance government decision-making power,government competitiveness and government productivity,and promote and improve the construction of China’s digital government governance system.

关 键 词：政府产权 信息流 人工智能 政府会计功能 数字政府治理 

分 类 号：D035[政治法律—政治学]