人工智能时代的会计变革:演进逻辑与分析框架

Accounting Revolution in the Age of Artificial Intelligence:The Evolutionary Logic and Analysis Framework

本文以人工智能为研究背景,基于会计信息系统论与会计管理活动论,结合TOE理论框架对会计变革的演进逻辑与分析框架进行研究,得出如下结论:第一,对会计而言,弱人工智能技术特征的影响具有普遍性,强人工智能技术特征影响程度相对较低;第二,在人机协同和人机共生的技术模式下,会计人员和财务机器人会体现不同的职能和工作价值;第三,会计基本职能和会计扩展职能对人工智能的依赖程度存在差异,而会计转型职能的智能解决方案未能在本文案例中找到答案;第四,人工智能将为会计工作者、会计决策、会计学科属性、会计伦理、会计主体、会计内容等会计工作提供积极的变革动力。上述结论有助于深入分析影响会计工作的逻辑框架,为应对会计职能转变提供决策依据。

Based on information system perspective and management activities perspective of accounting,this paper uses the Technology-Organization-Environment framework to study the evolutionary logic and analytical framework of accounting revolution in the background of artificial intelligence.Conclusions are drawn that:First,for accounting,the influence of technology of weak artificial intelligence is universal,while the influence of technology of strong artificial intelligence is relatively low.Second,under the technical mode of human-machine collaboration and symbiosis,accounting personnel and financial robots will reflect different functions and work values.Third,there is a difference in the degree of reliance on artificial intelligence between the basic and expanded accounting function,and the intelligent solution for the transformed accounting function cannot be found in the case in this paper.Fourth,artificial intelligence will provide impetus for changes in accounting work including accounting personnel,accounting decision making,accounting discipline attributes,accounting ethics,accounting subject,and accounting content.These conclusions are helpful for in-depth analysis of the logical framework of the influence of artificial intelligence on accounting work and provide a decision-making basis for responding to the transformation of accounting function.