摘要
随着科学技术的高速发展,智能技术已广泛应用于会计领域的诸多方面,在给人们生活带来种种机遇的同时,也带来了很多新的挑战。本文对智能技术在会计领域应用的伦理问题进行了探索性研究,试图摸索其在应用过程中可能带来的一系列伦理风险问题,并提出有效的规避和防范策略,以促进智能技术与伦理道德相统一,减少人们对智能技术应用隐患的担忧,从而使智能技术能够更好地服务社会,促进企业管理创新。
With the rapid development of science and technology,intelligent technology has been widely used in many aspects of the accounting field,which brings not only many conveniences but also new challenges.This paper makes an exploratory research on the ethical problems of the application of intelligent technology in the accounting field,in order to explore a series of ethical risks and put forward the effective avoidance and prevention strategy.This paper promotes the integration of intelligent technology and ethics to reduce people’s concerns about the hidden dangers of intelligent technology application,so that intelligent technology can better se rve the society and enhance human well-being.
作者
朱百灵
陈日欢
Zhu Bailing;Chen Rihuan
出处
《管理会计研究》
2023年第1期20-27,共8页
MANAGEMENT ACCOUNTING STUDIES
关键词
智能技术
伦理道德
人机协同
Intelligent Technology
Ethics and Moral
Human-machine Collaboration