基于会计管理活动论的智能会计宏观作用机制研究

Research on the Macro-Effect of Intelligent Accounting from the Perspective of Management Activities

中文关键词:  会计管理活动  智能会计  宏观作用  “白箱”  传导机制

英文关键词:accounting management activity  intelligent accounting  macro-effect  “white box”  conduction mechanism

中文摘要:

      会计具有宏观作用是较为广泛的共识,但关于如何建立起微观会计与宏观经济之间的联系,大多数研究关注的是会计信息的宏观估值和契约功能。基于会计管理活动论,认为智能化环境在资源、方法和工具、行为逻辑上对会计产生了影响,催生了智能会计的概念,扩展了会计在宏微观领域的职能。智能会计宏观作用突破传统会计围绕政策“输入/输出”效果检验的“黑箱”机制,形成了具有行为感知、推理决策、资源配置、过程监督能力的宏微观会计管理活动关联的“白箱”机制。“白箱”机制的作用借助两条路径展开,一是从微观经济活动数据感知到报告形成,再到宏观经济指标关联映射和穿透、追溯的信息流；二是建立微观经济资源与宏观经济产出之间的控制关联。“白箱”机制的技术结构分为资源层、工具与方法层和行为层三个层次。在此基础上,进一步分析了“白箱”机制在资源一体化配置、政策关联关系、风险控制、价值协同、财会监督、政府治理等领域的作用。因此,财政部门应加强智能化环境下相关会计管理政策和制度的研究,构建开放、共享的宏微观一体化会计管理和服务平台,以提升会计服务宏观经济政策调控和微观管理效率的能力。

英文摘要:

      It is a consensus that accounting can play a macro-effect role. With regard to how to establish the association between micro-accounting and macro-economy, most studies focus on the macro-valuation and contract functions of accounting information. Based on the accounting management activity theory, it is believed that intelligent environment has an impact on accounting in resources, methods, tools and behavior logic, gives rise to the concept of intelligent accounting and expands the functions of accounting in macro and micro fields. Owing to its macro-effect, intelligent accounting is a breakthrough, compared to conventional accounting centered around the “black box” mechanism featuring policy input and output effect test. In the presence of intelligent accounting, a “white box” mechanism is shaped up, characterized by behavior perception, sound decision-making, resource allocation and process monitoring. The “white box” mechanism relies on two paths:the first is the information flow from data perception of report formation in macro-economy to index association, mapping, penetration and tracking in macro-economy; and the second is to establish the association between micro-economy resources and macro-economy output. The “white box” comprises three layers, namely, the resource, the instrument and method, and the behavior. Further, this paper studies the effect of the “white box” mechanism in various domains such as resource integration, policy association, risk control, value coordination, financial supervision, and government governance. Therefore, financial departments are expected to thoroughly study accounting management policies and institution in the intelligent context, and establish an open, inclusive macro-micro integrated accounting management and service platform, so as to improve the ability of accounting to serve the macroeconomic policy regulation and micro-management efficiency. 