会计的未来发展

Future Development of Accounting

以大智移云物区块链为特征的新技术对会计的未来必然产生极大的影响,大多认为新技术必将替代会计,会计岗位将逐渐消失,这显然是以现存会计特性为基础所作出的判断。现存会计是以规范化、标准化和流程化了的公认会计准则为基础生成的,必然很容易被新技术替代。更为深层的问题是现存会计是以核算场景为基础形成的,而非以完整的业务场景为基础形成,从而导致业财信息不融合。新技术的出现并不是要求会计掌握新技术,而是要运用新技术如何实现业财信息的一体化,就是要实现会计从核算场景的信息向业务场景的信息拓展,从单位会计主体的信息向分部会计主体的信息拓展,从按公认会计准则的公众信息使用主体的信息向特定信息使用主体的信息拓展,从静态的事后信息向实时的动态信息拓展。正是这种拓展必须要重塑会计的职业能力,会计学科和会计专业的能力培养也必须得以调整。新技术的出现不是会计消亡的开始,而是会计回归其本质、重塑其能力、拓展其领域的新开端。

The new technology characterized by mega data,intelligence,mobile Internet,cloud computing,Internet of things and blockchain will inevitably have a great impact on the future of accounting.Most people believe that the new technology will replace accounting and the accounting posts will gradually disappear.This is obviously a judgment based on the existing accounting characteristics.The existing accounting is based on the standardized,standardized and procedural generally accepted accounting standards,which must be easily replaced by new technologies.The more fundamental problem is that the existing accounting is based on the accounting scenario rather than the complete business scenario,resulting in the non integration of business and financial information.The emergence of new technologies does not require accountants to master new technologies,but how to use new technologies to realize the integration of business and financial information,that is,to realize the expansion of accounting from the information of accounting scenario to the information of business scenario,and from the information of unit accounting entity to the information of divisional accounting entity,from the information of public information users according to GAAP to the information of specific information users.It is this expansion that must reshape the professional ability of accounting,and the ability training of accounting discipline and accounting specialty must also be adjusted.The emergence of new technology is not the beginning of the demise of accounting,but a new beginning for accounting to return to its essence,reshape its ability and expand its field.