数智化时代、政府会计功能跃迁与财政预算绩效治理  

In the Era of Big Data and Artificial Intelligence,Transition of Government Accounting Functions and Fiscal Budget Performance Governance

作　　者：章贵桥 杨媛媛 颜恩点 Zhang Guiqiao

机构地区：[1]上海大学管理学院会计系/数字预算转型与城市社会治理研究中心,200444

出　　处：《会计研究》2021年第10期17-27,共11页Accounting Research

基　　金：国家社科基金重点项目“人工智能背景下会计职能转变研究”(20AGL014)阶段性成果;教育部人文社科研究项目“非金融企业影子银行业务的制度诱因和经济后果研究”(20YJC790159)资助。

摘　　要：随着大数据和人工智能等数字科技的蓬勃发展,数智化治理正在深刻影响政府治理的内外部环境。如何借助人工智能技术,加强政府会计估值功能深度,拓展政府会计契约功能广度,是当前政府会计亟需解决的重要难题之一。融合人工智能技术的政府会计功能体系可以对政府机构公开披露的财务数据和信息进行智能分析,提高财政预算资源的均衡配置,加强政府行政成本管控力度,抑制财政预算软约束情境,升级财政预算管理体系,强化政府财政预算风险预警机制,改善政府财政预算的绩效管理模式,支撑政府会计准则的制定与执行,增强政府财政预算决策的科学化与高效化,实现政府财政预算绩效治理,助力我国政府对经济社会管理与治理能力的提升,加速我国国家和政府治理现代化的进程。With the vigorous development of digital technologies such as big data and artificial intelligence,digital and intelligent governance is profoundly affecting the internal and external environment of government governance.How to use artificial intelligence technology to strengthen the depth of government accounting valuation functions and expand the breadth of government accounting contract functions is one of the important problems that government accounting needs to solve urgently.The government accounting function system integrated with artificial intelligence technology can perform intelligent analysis of financial data and information publicly disclosed by government agencies,improve the balanced allocation of fiscal budget resources,strengthen government administrative cost control,restrain the soft constraint of fiscal budget,and upgrade fiscal budget management System,strengthen the government budget risk early warning mechanism,improve the performance management model of the government budget,support the formulation and implementation of government accounting standards,enhance the scientific and efficient government budget decision-making,realize the government budget performance governance,and help the Chinese government Enhance the ability of economic and social management and governance,and accelerate the modernization process of my country’s national and government governance.

关 键 词：人工智能 政府产权 政府会计功能 财政预算 绩效治理 

分 类 号：F810.6[经济管理—财政学] TP18[自动化与计算机技术—控制理论与控制工程] F812.3[自动化与计算机技术—控制科学与工程]