新兴信息技术应用与智能会计

Application of emerging information technology and intelligent accounting

企业会计信息系统在新兴信息技术应用中进入会计智能化阶段。按照数字化转型理论,首先分析了新兴信息技术在会计信息输入、处理、输出等环节已经引发的关键性变革;然后总结智能会计新模式的构成与特征,智能会计包括智能财务会计共享平台、智能管理会计平台和智能会计社会共享平台三个层次;最后,从政策制定部门顶层设计与标准化建设、智能会计软件开发与企业应用、企业会计人员结构重塑三个方面提出政策建议。

Accounting information system has entered the stage of accounting intelligence in the application of emerging information technology.According to the theory of digital transformation,emerging information technologies will first trigger key changes in the input,processing,and output of accounting information.Then,the new model of intelligent accounting will emerge.Intelligent accounting includes three levels:intelligent financial accounting sharing platform,intelligent management accounting platform,and intelligent accounting social sharing platform.Finally,policy suggestions are proposed from three aspects:top-level design and standardization of policy departments,de⁃velopment and enterprise application of intelligent accounting software,and restructuring of enterprise accounting personnel.