数智时代政府会计职能转变的逻辑思路与框架构建  

The Logical Thinking and Framework Construction of Government Accounting Function Transformation in the Era of Big Data and Artificial Intelligence

作　　者：章贵桥 刘定 季伟伟 Zhang Guiqiao

机构地区：[1]上海大学管理学院会计系,200444 [2]上海财经大学商学院,200433 [3]浙江财经大学会计学院,310018

出　　处：《会计研究》2024年第12期19-29,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)

摘　　要：数智技术的普及与应用,使得政府会计职能不再局限于传统范式,在数智时代将促使政府会计职能发生飞跃性转变,政府会计估值和契约职能的加成性和广延性将得到极限的扩展与延伸,深度挖掘政府会计估值职能向内作用机制,可以提升政府的财务战术能力。不断拓展政府会计契约职能向外作用的广度,可以提高政府的财务战略管理能力。基于此,本文研究了数智时代背景下政府会计职能转变的逻辑思路与框架体系的构建。以期为各层级政府在不同时期,满足对各类政府资产管理的需要,实施差异化的财务战略与财务战术管理提供些许理论和实践启示,提升数智时代政府会计治理机制的效率与效果,促进我国新质生产力的发展,助力我国经济与社会高质量发展。The popularization and application of big data and artificial intelligence technology have made the government accounting function no lon⁃ger limited to traditional paradigms.In the era of digital intelligence,it will promote a leap in the transformation of government accounting function.The additivity and extension of government accounting valuation and contract functions will be maximally expanded and extended.Deeply exploring the mecha⁃nism of the inward effect of government accounting valuation function can enhance the government's financial tactical capabilities.Continuously expanding the breadth of the government's accounting contract functions can enhance the government's financial strategic management capabilities.Based on this,this article studies the logical thinking and framework system construction of the transformation of government accounting functions in the context of the digital age.In order to provide some theoretical and practical inspiration for different levels of government to implement differentiated financial strategies and tacti⁃cal management based on the actual management needs of government public data assets in different periods,improve the efficiency and effectiveness of government accounting governance mechanisms in the digital age,promote the development of China's new quality productivity,and promote the highquality development of China's economy and society.

关 键 词：政府会计职能 公共数据资产 新质生产力 逻辑思路 职能框架 

分 类 号：F810.6[经济管理—财政学]