智能会计理论基础:“会计信息系统论”的发展--纪念余绪缨教授诞辰100周年  

Digital Accounting:The Development of“Accounting Information System”--Commemorate the 100th Anniversary of the Birth of Professor Yu Xuying

作　　者：许金叶[1] XU Jin-ye

机构地区：[1]上海大学管理学院

出　　处：《财务研究》2022年第1期38-48,共11页Finance Research

摘　　要："大智移云物区"等新技术发展日新月异,推动数字经济时代的到来。"会计是否会被人工智能等新技术所取代"成为一个社会热门话题和亟需会计理论解决的问题。在纪念余绪缨教授诞辰100周年之际,本文回顾了"会计信息系统论"及其发展历史,借鉴并吸收现代信息科学理论,探讨了基于现代信息科学的"会计信息系统论"内涵与外延。融合与发展后的"会计信息系统论"逐渐架构清晰、体系丰满,将焕发出新的理论活力,为智能会计理论构建及实务推进提供理论支撑。The rapid development of new technologies such as the"Big Smart Cloud Area"has promoted the advent of the digital economy."Whether accounting will be replaced by new technologies such as artificial intelligence,^has become a hot topic in society and a problem that needs to be solved by accounting theory.On the occasion of the 100th anniversary of the birth of Professor Yu Xuying,this paper reviews the"Accounting Information System Theory,,and its development history,draws on and absorbs the modern information science theory,and discusses the connotation and extension of the"Accounting Information System Theory"based on modern information science.After the integration and development,the"Accounting Information System Theory^^gradually has a clear structure and a full system,which will radiate new theoretical vitality and provide theoretical support for the construction of intelligent accounting theory and the promotion of practice.

关 键 词：智能会计 数字化 会计性质理论 余绪缨 

分 类 号：C93[经济管理—管理学]