数字经济时代智能会计的角色定位与实现策略  

The Role Positioning and Implementation Strategy of Intelligent Accounting in the Era of Digital Economy

作　　者：周曙光 魏丹璐 ZHOU Shuguang;WEI Danlu(Chongqing Three Gorges of University,Wanzhou,Chongqing 404020;Chongqing Wanzhou Port(Group)Co.,Ltd.,Wanzhou,Chongqing 404000)

机构地区：[1]重庆三峡学院财经学院,重庆404020 [2]重庆市万州港口(集团)有限责任公司,重庆404000

出　　处：《重庆三峡学院学报》2024年第1期57-66,共10页Journal of Chongqing Three Gorges University

基　　金：国家社会科学基金一般项目“情境架构下中国政府会计准则实施的影响因素、效果评价与提升策略”(21BJY236);重庆市高等教育学会2023—2024年度高等教育科学研究课题“数字经济时代重庆高校教育经费绩效评价研究”(cqgj23033B);教育部首批新文科研究与改革实践项目“‘大智移云’时代应用型本科会计学专业的新文科建设实践”(2021140112)。

摘　　要：随着数字经济的快速发展,以及以人工智能为代表的新一代信息技术在会计领域的深度应用,智能会计作为一种新型会计模式应运而生。智能会计是“会计与智能”深度融合的产物,其基本特征是人工智能技术在会计系统中的匹配应用。智能会计不仅延承了传统会计的角色,保留了会计作为反映和管理工具的本质特征,也拓展了会计的角色。智能会计在企业中可以承担智能反映者、智能管理者、智能价值创造者的角色。从会计环境的内环境和外环境两个维度,提出促进智能会计角色得以实现的潜在策略:在会计内环境维度,应注重会计组织的智能化建设、提升会计人员的角色认知与角色实践能力;在会计外环境维度,应注重智能会计规则体系建设、智能会计软件的开发。With the rapid advancement of the digital economy and the profound application of new generation information technologies represented by artificial intelligence in the field of accounting,intelligent accounting has emerged as a new accounting model.Intelligent accounting is a product of the deep integration of“accounting and intelligence”,characterized by the matching application of artificial intelligence technology in accounting systems.Intelligent accounting not only inherits the traditional role of accounting,retaining the essential characteristics of accounting as a tool for reflection and management,but also expands the role of accounting.In the business context,intelligent accounting can serve as an intelligent reflector,intelligent manager,and intelligent value creator.From the perspectives of the internal and external accounting environment,potential strategies are proposed to promote the realization of the role of intelligent accounting:in the internal accounting environment dimension,emphasis should be placed on the intelligent construction of accounting organizations and the enhancement of role awareness and practical abilities of accounting personnel;in the external accounting environment dimension,attention should be devoted to the construction of intelligent accounting rule systems and the development of intelligent accounting software.

关 键 词：智能会计 角色理论 会计角色 数字经济 会计环境 

分 类 号：F230[经济管理—会计学]