管理会计机器人的智能判别

Intelligent Discrimination of Management Accounting Intelligent Robots

具备类人的意识与思维是创造管理会计智能机器人的目标,也是讨论管理会计机器人智能判别标准的基础。随着社会经济从工业经济向数字经济发展,管理会计师在履行管理会计工作过程中不仅应“知事”与“懂人”,更应具有“灵性”。管理会计机器人智能判别具有“四层六级”智能标准:第一层为功能智能(一级);第二层包括形式智能(二级)、内容智能(三级)和价值智能(四级);第三层为共情智能(五级);第四层为创新智能(六级)。本文深入探讨了管理会计机器人智能层级的标准问题,为人机物在管理会计领域的协同与融合提出了具体可操作性依据,丰富了管理会计理论。

Having humanoid awareness and thinking is the goal of creating a management accounting intelligent robot,and it is also the basis for discussing the discrimination on the intelligence of a management accounting robot.With the development of the social economy from the industrial economy to the digital economy,management accountants should not only have the ability to"understand things"and"understand people"in the process of actively performing management accounting work,but also have the"spirituality"'of management accounting.The intelligent discrimination of management accounting robots is composed of the intelligence standard of"four hierarchies and six levels".The first hierarchy is functional intelligence(level 1).The second hierarchy includes formal intelligence(level 2),content intelligence(level 3)and value intelligence(level 4).The third hierarchy is empathetic intelligence(level 5).The fourth hierarchy is creative intelligence(level 6).This paper has an in-depth exploration on the standard of"intelligence levels of management accounting robots",and puts forward specific operable basis for the collaboration and integration of human,machine and physical in the field of management accounting.This paper enriches the theory of management accounting.