ChatGPT在企业环境会计信息披露中的应用及风险防控探讨

Discussion on Application and Risk Prevention of ChatGPT in Environmental Accounting Information Disclosure of Enterprises

AI技术对我国经济增长具有重要意义,以ChatGPT为代表的生成式AI基于GPT模型和Transformer深度学习构架等多方面的技术支持正在高速发展,并广泛应用于资料翻译、问题解答、文本写作、代码生成、公司治理等众多领域。然而,在企业环境会计信息披露中引入ChatGPT还面临着信息安全、法律责任、道德素质、技术风险等诸多问题。文章旨在探讨ChatGPT在企业环境会计信息披露领域中的应用、风险及防控对策,促进ChatGPT发挥AI技术潜力价值提高企业的环境绩效,并针对潜在风险提出相应防控措施以规范其使用,为企业环境会计信息披露实践和绿色可持续发展提供有益参考依据。

AI technology is of great significance for China's economic growth.The generative AI represented by ChatGPT is developing rapidly based on various technical supports such as GPT model and Transformer deep learning framework,and is widely used in many fields such as data translation,question answering,text writing,code generation,and corporate governance.However,the introduction of ChatGPT into environmental accounting information disclosure of enterprises still faces many problems such as information security,legal liability,moral quality and technical risk.The paper aims to discuss the application,risk and prevention and control measures of ChatGPT in the field of environmental accounting information disclosure of enterprises,promote ChatGPT to play the potential value of AI technology to improve the environmental performance of enterprises,and put forward corresponding prevention and control measures for potential risks to standardize its use,so as to provide useful reference for the practice of environmental accounting information disclosure of enterprises and green and sustainable development.