数智经济时代财务学科专业体系和财务管理体系变革研究

Research on Financial Reform in the Era of Digital Intelligence Economy

数智经济时代的新环境、新经济和新技术带来的跨界融合和跨学科融合趋势,要求财务学科专业体系和财务管理体系进行变革。本文认为,财务学科专业体系变革,一是要对现有财务学科进行融合,构建财务金融管理学科体系;二是要基于数智经济时代学科交融的特征并结合财务学科交融路径构建跨学科的财务金融管理专业体系。财务管理体系变革,要将数智技术及数智技术引起的经济模式、管理模式的变革与财务管理体系变革相融合,以创新数智经济时代的财务决策体系和财务管控体系。这个创新的数智经济时代财务管理体系,一是要体现数智经济的特色,发挥数智技术的功效;二是要体现业财会融合的特色,发挥学科交融的功效;三是要体现财务管理体系的本质特色,发挥财务决策和财务管控的功效,形成基于会计学的数智财务决策体系和基于业财会融合的数智财务管控体系。

The new environment,new economy and new technology in the era of digital intelligence economy bring cross-border integration and interdisciplinary trend,which requires that the financial discipline system and financial management system must be reformed.The reform of financial discipline system should integrate financial disciplines to construct the financial management discipline system;the second is the interdisciplinary financial finance professional system based on the characteristics of discipline integration in the digital intelligence economy era and the path of financial discipline integration.The reform of financial management system is to integrate the reform of economic mode and management mode caused by digital intelligence technology and digital intelligence technology with the reform of financial management system,so as to innovate the financial management system in the era of digital intelligence economy.The innovative financial management system in the era of digital intelligence economy should reflect the characteristics of digital intelligence economy and play the effect of digital intelligence technology;should reflect the characteristics of accounting discipline integration;should reflect the essential characteristics of the financial management system,play the effect of financial decision and financial control,innovate the digital intelligence financial decision system and the financial control system based on accounting and accounting integration.