人工智能时代的会计伦理:内涵、转向与考量

Accounting Ethics in the Era of Artificial Intelligence:Connotation,Turn and Consideration

会计伦理是处理各种会计目的和会计关系的原则和规范,揭示的是会计目的和会计关系中存在的伦理困境和伦理问题,本文基于伦理的内涵和转向来考量人工智能时代可能面临的会计伦理问题。人工智能时代,会计为相关服务对象提供关于经济活动的信息以及财务画面的目的不会改变,人工智能技术促进会计目的更优达成,同时人工智能技术黑箱、算法偏见和评价机械化等伦理问题会负面影响会计目的的实现。随着人工智能在会计领域的应用,不仅出现了新型会计角色之间的新会计关系,还出现了人和人工智能之间的会计关系,会计职业替代与人工智能鸿沟、会计责任规避以及企业分化等伦理问题给会计关系造成冲击。人机协同下,更重要的是规范人类的伦理行为,制定相应的会计伦理标准,从而使得财务机器人的特定行为标准合乎人类伦理,而不是去强调机器人的伦理主体地位。本文为事先预见人工智能会计发展中的伦理问题,后续开展伦理判断和伦理标准研究提供参考和借鉴。

Accounting ethics is the principles and norms to deal with accounting purpose and accounting relationship,revealing the ethical dilemma and problems.Based on the connotation and turn of ethics,this paper considers the accounting ethical problems that may be faced in the era of artificial intelligence.In the era of artificial intelligence,the purpose of accounting to provide information about economic activities and financial pictures for relevant clients will not change.Artificial intelligence technology will promote the better realization of accounting purpose.Meanwhile,ethical problems such as algorithm black box,algorithm bias and evaluation mechanization will negatively affect the realization of accounting purposes.With the application of artificial intelligence in the field of accounting,not only the new accounting relationship between new accounting roles,but also the accounting relationship between human beings and artificial intelligence will emerge.The accounting occupation replacement and artificial intelligence gap,accounting responsibility avoidance,enterprise differentiation and other ethical issues will impact the accounting relationship.Under human-computer cooperation,it is more important to standardize human ethical behavior and formulate corresponding accounting ethical standards,so as to make the specific behavior standards of financial robots conform to human ethics,rather than emphasizing the ethical subject status of robots.This paper provides reference for the prediction of ethical issues in the development of artificial intelligence accounting and the subsequent development of ethical judgment and ethical standards.