摘 要
随着人工智能技术的快速发展及其在会计领域的广泛应用，传统内部控制体系面临诸多挑战与机遇。本研究旨在探讨人工智能会计系统对内部控制的影响，并提出优化路径以提升其有效性与适应性。通过对国内外相关文献的系统梳理以及对实际案例的深入分析，研究采用定性与定量相结合的方法，从风险识别、流程监控和决策支持三个维度构建了人工智能驱动的内部控制框架。研究结果表明，人工智能技术能够显著提高会计信息处理的效率与准确性，同时通过实时数据分析和智能预警机制有效降低潜在风险。然而，数据安全、算法偏见及伦理问题仍是亟待解决的关键挑战。本研究创新性地提出了基于机器学习的风险评估模型，并结合区块链技术确保数据的可追溯性和透明度，为内部控制体系提供了新的技术支持。此外，研究还强调了组织文化变革和技术人才培养的重要性，以实现人机协同的最优效果。总体而言，本研究不仅为会计行业的内部控制优化提供了理论依据，也为实践应用指明了方向，具有重要的学术价值和现实意义。
关键词：人工智能会计系统；内部控制优化；风险评估模型；区块链技术；人机协同
Abstract
With the rapid development of artificial intelligence (AI) technologies and their extensive application in the accounting field, traditional internal control systems are facing numerous challenges and opportunities. This study aims to investigate the impact of AI-based accounting systems on internal controls and propose optimization pathways to enhance their effectiveness and adaptability. By systematically reviewing relevant literature both domestically and internationally and conducting an in-depth analysis of practical cases, this research employs a combination of qualitative and quantitative methods to construct an AI-driven internal control fr amework from three dimensions: risk identification, process monitoring, and decision support. The findings indicate that AI technologies can significantly improve the efficiency and accuracy of accounting information processing while effectively reducing potential risks through real-time data analysis and intelligent early warning mechanisms. However, critical challenges such as data security, algorithmic bias, and ethical concerns remain to be addressed. Innovatively, this study proposes a machine-learning-based risk assessment model and integrates blockchain technology to ensure data traceability and transparency, providing new technical support for internal control systems. Furthermore, the study emphasizes the importance of organizational cultural transformation and technical talent cultivation to achieve optimal human-machine collaboration. Overall, this research not only offers theoretical foundations for optimizing internal controls in the accounting industry but also provides guidance for practical applications, demonstrating significant academic value and practical implications.
Keywords: Artificial Intelligence Accounting System; Internal Control Optimization; Risk Assessment Model; Blockchain Technology; Human Machine Collaboration
目 录
1绪论 1
1.1人工智能会计系统内部控制的研究背景 1
1.2优化路径研究的意义与价值 1
1.3国内外研究现状分析 1
1.4研究方法与技术路线 2
2人工智能会计系统的内部控制框架构建 2
2.1内部控制的基本理论概述 2
2.2人工智能在会计系统中的应用现状 3
2.3内部控制框架的设计原则 3
2.4关键控制点的识别与分析 4
2.5框架构建的具体路径 4
3人工智能会计系统中风险评估与控制优化 5
3.1风险评估的核心要素分析 5
3.2数据安全与隐私保护机制优化 5
3.3算法偏差的风险防控策略 6
3.4人为干预与自动化平衡机制 6
3.5风险评估模型的改进方向 7
4人工智能会计系统内部控制的实施与保障机制 7
4.1实施过程中的关键问题分析 7
4.2控制措施的有效性验证方法 8
4.3技术支持体系的完善路径 8
4.4法规与标准的适应性调整 9
4.5组织文化的塑造与协同作用 9
结论 11
参考文献 12
致 谢 13
