基于会计环境变化的财务会计理论创新研究

Research on the Innovation of Financial Accounting Theory Based on the Change of Accounting Environment

随着“坚持和完善基本经济制度”重要论断的提出,在人工智能、大数据盛行的环境下,会计理论的环境必然会产生变革,而变化的前提是会计理论的创新。会计理论的创新一定是要与时俱进、具有实际操作能力和起到导向作用的理论,这样才能使得会计为主的行为主体能尽快适应社会发展。文章通过对会计环境的变化分析,针对变化过程中涉及到的会计制度变化、会计人才需求、会计结构和会计记账模式的进行探究,以海尔公司为例,针对其在信息化台建设过程中出现的问题提出解决措施,以期对会计未来发展研究有所启示。

With the proposition of"upholding and perfecting the basic economic system",the environment of accounting theory will inevitably change under the prevailing environment of artificial intelligence and big data,and the premise of change is the innovation of accounting theory.The innovation of accounting theory must be a theory that keeps pace with the times,has practical operation ability and plays a guiding role.Only in this way can the main actors of accounting adapt to social development as soon as possible.Based on the analysis of the change of accounting environment,this paper probes into the changes of accounting system,the demand of accounting talents,accounting structure and accounting mode involved in the process of change.Taking Haier Company as an example,this paper puts forward some measures to solve the problems arising in the process of information construction platform construction in order to prevent accounting from happening.The development research in the past few years has some enlightenment.