数字经济工具在统计分析、会计和审计中的应用

I. Kravchenko
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引用次数: 0

摘要

全球经济模式的变化促使政府和私营企业实施第四次工业革命的创新。2019冠状病毒病大流行也成为管理流程数字化的强大催化剂,迫使企业和政府寻找远程机会来继续其专业活动并维持人口的社会经济福祉。本文旨在揭示在现代技术全球化条件下,将数字技术引入统计分析、会计和审计系统的前景。对数字经济的发展进行了回顾性分析。考虑了管理流程数字化的先决条件。数字经济工具实施领域的全球趋势已经确定。分析了分析、会计和审计中最流行的三种数字技术。据透露,在会计、分析和审计方面,已经有许多成功的数字技术实施案例。四大审计公司在这方面处于领先地位,排名前三的技术是人工智能、云计算和区块链。数字技术提供:提高识别和评估事实、登记和概括的效率和速度;一种多用途的数据分组;减少计算过程中出现错误的概率;大量数据的积累和存储;更快地分析收集的数据和预测;信息一致性更好;在线审计的自动化。在这方面,在技术全球主义的全球条件下,值得更加注意会计、审计和统计分析专家的资格培训。除了传统的会计基础知识,未来的专业人士还需要使用数字技术的技能。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Implementation of Digital Economy Tools in Statistical Analysis, Accounting and Audit
Changes in the global economic paradigm motivate governments and private companies to implement the innovations of the fourth industrial revolution. The COVID-2019 pandemic also became a powerful catalyst for the digitization of management processes, which forced businesses and governments to look for remote opportunities to continue their professional activities and maintain the socio-economic well-being of the population. This article is devoted to revealing the prospects of introducing digital technologies into the statistical analysis, accounting and auditing system in the conditions of modern techno-globalism. A retrospective analysis of the development of the digital economy was carried out. The prerequisites for the digitization of management processes were considered. Global trends in the field of implementation of digital economy tools have been determined. The three most popular digital technologies in analysis, accounting and auditing are analyzed. It was revealed that many successful cases of digital technology implementation in accounting, analysis and auditing have already been implemented. The Big Four auditing companies are the leaders in such performance, and the top three technologies are artificial intelligence, cloud computing, and blockchain. Digital technologies provide: increasing the efficiency and speed of identifying and evaluating facts, their registration and generalization; a multipurpose grouping of data; reducing the probability of errors in the calculation process; accumulation and storage of large volumes of data; faster analysis of collected data and forecasting; better consistency of information; automation of online audits. In this regard, it is worth paying more attention to the qualification training of specialists in accounting, auditing and statistical analysis following the global conditions of techno-globalism. Along with traditional knowledge of accounting basics, future professionals will need skills to work with digital technologies.
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