试论会计和财务守正创新中的扬与弃

A Study on Embracing and Abandoning in Upholding Fundamental Principles and Breaking New Ground in Accounting and Finance

在世界百年未有之大变局中,会计和财务无论是作为两种工作还是两个学科,正面临着重大挑战。以人工智能等为代表的现代科学技术已经对它们产生了严重冲击,如果再叠加其自身的缺陷和弊端,还将遇到更多的发展甚至是生存问题。党的二十大报告中的“守正创新”要求适用于我国的各行各业,也意味着会计和财务唯有正确理解并砥砺前行,才能适应实现中国式现代化的需要,才有可能不迷失方向、不犯颠覆性错误。因此,正确理解守正创新在会计和财务领域的涵义,研究其中的辩证关系,对现行的理论与实务进行审视和扬弃,理性分析当前的“智能会计”和“智能财务”,关系到我国会计与财务的发展方向,具有重要的理论和实践意义。

The tumultuous transformations of the past century have impacted various aspects of human society,including accounting and finance.Both of the professions and academic are facing formidable challenges akin to other aspects of human society.Modern scientific and technological advancements,represented by artificial intelligence,have profoundly impacted accounting and finance.Coupled with its inherent deficiencies and drawbacks,the discipline is confronting existential questions about the development.The report to the 2oth National Congress of the Communist Party of China has called for“upholding fundamental principles and breaking new ground”implying that accounting and finance can adapt to the needs of the new era of socialist market economy only by understanding and rigorously practicing this directive.To avoid losing direction and committing subversive errors,it is imperative for accounting and finance to comprehend the essence of upholding fundamental principles and breaking new ground.Researching the dialectical relationship within,sensibly discarding existing theories and practices,and objectively analyzing various prevailing“innovations”are crucial for both theoretical and practical significance in the current landscape.