互联网+时代会计信息生成模式研究——基于德勤会计机器人的引入

XCLW52328  互联网+时代会计信息生成模式研究——基于德勤会计机器人的引入  (字数：11015)

中文摘要

近几年来，关于人工智能的话题层出不穷，人工智能已被应用于各个领域，人们的生活、学习与工作中都充斥着“人工智能”这样的字眼，作为互联网时代的产物——财务机器人同时也使得传统的财会行业能够进行不断的变革。于是在2017年3月5日，李克强总理在报告中提出“加快培育和壮大包括人工智能在内的新兴产业”, 正是这样“人工智能”第一次由政府报告的形式出现在公众的视野中，它让传统的记账、核算工作被精准、高效的人工智能所取代的同时，大大节省了财务流程中各方面的时间成本，传统的会计信息生成方式也开始悄然发生变化。

本文基于德勤会计机器人在会计信息生成和获取的情况, 首先查阅研究新型会计信息生成模式的国内外相关文献，初步了解传统模式下和互联网+模式下会计信息生成模式的差异。其次根据翻阅有关资料与实际案例对新型模式进行分析，详细论述互联网+时代下会计信息生成模式的流程，并且探讨该机制的优势劣势。基于这些研究，着力于探讨在“互联网+”时代对财务领域及会计信息生成模式的影响, 并针对其所带来的影响提出改进与建议。

关键词：财务机器人；生成；互联网+；会计信息；新型

abstract

In recent years, the topic of artificial intelligence has emerged in an endless stream. Artificial intelligence has been applied in various fields. People's life, study and work are full of such words as "artificial intelligence". So on March 5, 2017, premier li keqiang is put forward in the report "to accelerate the cultivation and growth of the emerging industries, including artificial intelligence", it is this "artificial intelligence" for the first time by the form of a government report appeared in the public eye, it makes the traditional accounting, the accounting work was replaced for precise and efficient artificial intelligence at the same time, greatly saving the financial processes in terms of time cost, traditional way of accounting information generated also began to quietly changing.

Based on the situation of accounting information generation and acquisition by deloitte accounting robot, this paper first looked up relevant domestic and foreign literatures on the new mode of accounting information generation to preliminarily understand the differences between the traditional mode and the Internet + mode. Secondly, according to relevant materials and actual cases, this paper analyzes the new model, discusses in detail the process of accounting information generation model in the era of Internet +, and discusses the advantages and disadvantages of this mechanism. Based on these studies, this paper focuses on discussing the influence of "Internet +" era on the financial field and the mode of accounting information generation, and puts forward improvement and Suggestions on the influence brought by it.

Key words: financial robot; Generated; Internet plus; Accounting information; A new type of

目录

1 引言1

1.1 研究背景1

1.2 研究目的1

1.3 研究方法和思路2

2 文献回顾2

2.1 会计信息质量研究2

2.2 新型会计信息生成模式3

2.3 财务机器人的相关研究3

3 “互联网+”会计信息生成研究4

3.1 新型会计信息生成模式——基于德勤财务机器人4

3.2 新型会计信息生成模式的优势5

3.2.1  快捷、高效、及时5

3.2.2  真实、可靠、完整6

3.2.3 更大的未来收益、核心竞争力提升6

3.3 新型会计信息生成模式的劣势7

3.3.1  网络安全性7

3.3.2  静态的会计信息7

3.3.3  学习能力与职业判断能力的缺失7

4 建设性建议8

4.1  对财务工作者的建议8

4.1.1  由财务会计转变为管理会计8

4.1.2  对新资源充分利用8

4.2 对软件开发人员的建议8

4.3  对企业管理层的建议9

5 结束语9

参考文献10