企业智能财会监督:概念、框架和应用

Intelligent Accounting Supervision System for Enterprises:Concept,Framework and Application

财会监督是依法依规对国家机关、企事业单位、其他组织和个人的财政、财务、会计活动实施的监督,其主体涵盖国家机关、企事业单位、其他组织和个人。在数字化转型的背景下,加快财会监督体系的智能化转型,是提升财会监督效能的坚实保障。已有研究多集中在宏观和中观层面,而企业作为经济社会的微观细胞,同样肩负着维护财经纪律与秩序的重任。本文创新性地对企业智能财会监督的概念、框架和应用策略进行了系统阐释,从背景与现状出发,在理论层面探讨了企业智能财会监督的定义、特点、逻辑模型和基本框架,进而从应用层面归纳出交又模式、包含模式与互补模式三种企业智能财会监督应用策略,旨在丰富财会监督理论,为企业探索智能财会监督建设实践提供有益参考。

Accounting supervision refers to the process of overseeing the fiscal,financial,and accounting activities conducted by state organs,enterprises,institutions,other organizations,and individuals in accordance with laws and regulations.Its subjects encompass state organs,enterprises,institutions,other organizations,and individuals.Amidst the backdrop of digital transformation,accelerating the intelligent transformation of the accounting supervision system serves as a solid guarantee for enhancing the effectiveness of accounting supervision.Existing research has primarily focused on the macro and meso levels,whereas enterprises,as the microscopic cells of the economy and society,also bear the responsibility of maintaining financial discipline and order.This paper innovatively provides a systematic explanation of the concept,framework,and application strategies of intelligent accounting supervision in enterprises.Starting from the background and current situation,it theoretically explores the definition,characteristics,logical model,and basic framework of intelligent accounting supervision in enterprises.Furthermore,it summarizes three application strategies for enterprise intelligent accounting supervision:the intersection mode,the inclusion mode,and the complementary mode.The aim is to enrich the theory of accounting supervision and provide a useful reference for enterprises exploring the practice of intelligent accounting supervision construction.