会计职业判断:财务会计智能机器人的判别与研发重点

Accounting Professional Judgment: Discrimination and R&D Focus of Financial Accounting Intelligent Robots

财务会计机器人是否具有智能"的问题不仅影响到会计工作的发展,而且对会计理论提出了巨大挑战。本文借鉴图灵测试的原理,提出了判别财务会计机器人是否具有智能的标准:财务会计机器人能否履行会计职业判断。财务会计机器人不仅要能够完成"确认、计量、记录、报告"等会计工作过程,而且要能够胜任与之如影相随的会计职业判断。"数据是否符合会计事实"与"会计规则是否适合会计事实"是会计职业判断的关键。本文认为,要使财务会计机器人履行会计职业判断,应当聚焦于财务会计智能机器人如何模拟人"获取反映会计事实证据"以及"履行会计规则适用或量化判别"的推理机制。本文研究有助于促进智能财务会计的实务发展,丰富和拓展人工智能理论。

The question"whether financial accounting robots are intelligent"has not only affected the development of accounting work,but also presented a huge challenge to accounting theory.Drawing on the Turing test,the paper proposes a criterion for judging whether a financial accounting robot has intelligence:whether the financial accounting robot can perform accounting professional judgment.Financial accounting robots should not only complete a series of accounting processes such as"confirmation,measurement,recording and reporting",but also should be capable of the accounting professional judgment accompanying them."Whether the data conform to the accounting facts"and"Whether the accounting rules are suitable for the accounting facts"are the key to accounting professional judgment.The paper argues that,if the financial accounting robot is to perform accounting professional judgment,the research should focus on how the financial accounting intelligent robot simulates the people's reasoning mechanism of"obtaining evidence reflecting accounting facts"and"applying accounting rules or quantifying judgment".The paper promotes the development of intelligent financial accounting practice,enriches and expands the artificial intelligencetheory.