论人工智能对财务会计概念框架的冲击和思考

On the Impact and Reflection of Artificial Intelligence on the Conceptual Framework of Financial Accounting

在人工智能与企业经营管理密切结合的背景下,传统的财务会计概念框架迎来了巨大的冲击和挑战。文章聚焦于会计理论与人工智能的跨学科交叉融合与创新,初步探讨人工智能对财务会计概念框架的冲击及引发的思考。首先,人工智能拓展了会计理论的知识边界,会计学的理论基础由传统的经济学、管理学等扩展到人工智能等相关领域,促进了不同学科之间的融合与创新;其次,人工智能对会计本质造成了冲击,将行为主体由人转变为机器,形成了“会计程序论”的观点,而且人工智能降低了主观情绪对决策产生的不利影响,为管理会计达成资源最优化使用的目标提供了可能;最后,人工智能拓宽了会计主体的假设边界,促使做出职业判断的人员主体由原来的“会计为主”转化为“机器为主”,但随之也引发了人工智能决策下法律责任承担主体的新问题。

In the context of the close integration of artificial intelligence and enterprise management,the traditional conceptual framework of financial accounting has been greatly impacted and challenged.This paper focuses on the interdisciplinary integration and innovation of accounting theory and artificial intelligence,and preliminarily explores the impact and reflection of artificial intelligence on the conceptual framework of financial accounting.Firstly,artificial intelligence has expanded the knowledge boundaries of accounting theory.The theoretical foundation of accounting has expanded from traditional economics and management to related fields such as artificial intelligence,promoting the integration and innovation between different disciplines.Secondly,artificial intelligence has had an impact on the essence of accounting,shifting the subject of behavior from humans to machines,forming the perspective of"accounting procedural theory".Moreover,artificial intelligence has reduced the adverse impact of subjective emotions on decision-making,providing the possibility for management accounting to achieve the goal of optimizing resource utilization.Finally,artificial intelligence has broadened the hypothetical boundaries of accounting entities,promoting the transformation of personnel who make professional judgments from being"accounting oriented"to being"machine oriented".However,this has also led to new issues with legal responsibility bearers under artificial intelligence decision-making.