智慧会计:财务机器人与会计变革

2017年7月,国务院发布《新一代人工智能发展规划》,并提出三步走规划,将人工智能产业发展推向新高度,而且人工智能(AI:Artificial Intelligence)的应用研究已成为各行各业的热门话题。会计理论研究要不要研究AI的应用?回答是肯定的。会计应当如何研究AI应用?文章引入一个全新的概念"智慧会计",也就是提出了将人工智能应用与会计理论和实践融合研究的挑战性课题。本研究侧重点放在"智慧会计"的核心会计智能体及其管控机制智能化,揭示AI时代的财会人员能力变革的框架,探讨新时代下财务机器人引导会计理论的研究和创新。国家自然科学基金项目(71372073);;教育部人文社会科学重点研究基地基金项目(16JJD790033);;厦门大学交叉学科重大攻关横向项目“d-AI大脑与DSS智能化”(XMUK8217002)的阶段性成

Analyzing the effect of collaborative cost management in supply chain by case-based reasoning

Applying case-based reasoning (CBR) to analyze the effect of collaborative cost management (CCM) in supply chain is a new research topic. This paper illustrates a new method which combining four steps of CCM and procedures of CBR with fuzzy inference model. The method improves the traditional similarity assessment and obtains the most suitable case to solve new problems. Moreover, this study gives a new definition of information set on the CCM problem and emphasizes self-learning in CBR for CCM in order to make the selected case solution more suitable and obtain the more collaborative effect value of CCM. ? 2013 ACADEMY PUBLISHER