Thematic Research Symposium on Key Project ＂Innovation of Basic Accounting Theories in the Digital-Intelligent Era＂ Successfully Held
On the afternoon of September 9, 2025, the Thematic Research Symposium on the Key Project "Innovation of Basic Accounting Theories in the Digital-Intelligent Era" was grandly held in Qiusuo Building of University of International Business and Economics （UIBE）. Hosted by the Accounting Society of China and undertaken by the UIBEBS, the symposium invited experts and scholars from large state-owned enterprises, leading private enterprises, renowned universities and professional service institutions. They conducted in-depth discussions on the core challenges and future paths of basic accounting theory innovation in the digital-intelligent era. The symposium aimed to respond to the profound changes brought by the development of new technologies to the traditional accounting theory system. With the rapid development of technologies such as big data and artificial intelligence, the innovation of basic accounting theories has become an urgent need for the development of the industry. Experts at the meeting conducted in-depth discussions on this cutting-edge topic, committed to promoting the modern transformation of the accounting theory system and providing theoretical support for industrial development.
Chen Deqiu, Member of the Party Standing Committee and Vice President of UIBE, delivered a welcome speech on behalf of the university. President Chen introduced UIBE's disciplinary advantages and its responsibilities in serving national major strategies, emphasizing that in the current complex international environment, it is crucial to cultivate compound talents who are familiar with international rules and accounting standards. He stated that this project directly addresses the cutting-edge issue of "innovation of basic accounting theories in the digital-intelligent era", which is of great significance for enhancing the scientific nature and discourse power of the accounting discipline and serving national strategic needs.
Liu Guangzhong, First-level Inspector of the Accounting Department of the Ministry of Finance and Secretary-General of the Accounting Society of China, delivered a speech on behalf of the Accounting Society of China. Secretary-General Liu elaborated on the research background and great significance of this project, hoping that experts and scholars in the accounting theory and practice circles would focus on the development trend of digitalization and intellectualization, actively promote the innovation and reconstruction of basic accounting theories, and provide basic theoretical support for China's independent accounting knowledge system.
Professor Wang Pengcheng from Beijing Technology and Business University reported the preliminary research results on behalf of the research team. Professor Wang pointed out that the digital-intelligent era requires a fundamental reconstruction of basic accounting theories. Firstly, the accounting functions and objectives have undergone profound evolution. The essence of accounting has expanded from "value reflection" to the equal emphasis on "value creation, protection and reflection", and its objectives have expanded from serving investors to serving multiple stakeholders and national governance. Secondly, the basic accounting assumptions and operation paradigms are facing subversive challenges. The boundaries of traditional assumptions such as accounting entity, accounting period and measurement are increasingly blurred. In the future, they will evolve towards data labeling, process automation and system platformization, and in-depth integration of business and finance has become an inevitable trend. The transformative picture outlined in the report became the core focus of in-depth discussions among experts afterwards.
More than 20 experts and scholars from large state-owned enterprises, leading private enterprises and renowned universities conducted in-depth dialogues on the challenges and paths of basic accounting theory innovation in the digital-intelligent era, based on cutting-edge practices in their respective fields. The practices shared by the experts showed that digital transformation has entered an in-depth practice stage at the enterprise level. Representatives from large enterprises introduced that by building an integrated data platform, they have realized "penetrating" management of core elements such as customers, projects, contracts and work orders, significantly improving operational coordination and decision-making efficiency. Representatives from private enterprises and technical service institutions, from the perspective of ecological co-construction, emphasized that all explorations should serve to enhance the core competitiveness of enterprises, and called for prudent risk management while promoting technological empowerment to jointly promote the sound evolution of policies and rules in the fiscal and taxation fields. Experts and scholars from universities believed that the current education system and enrollment training model are facing severe challenges, and the rapid development of industry practice has forced the accounting discipline to break traditional boundaries. They called for accelerating in-depth cross-integration with cutting-edge fields such as computer science and data science, and focusing on cultivating "compound" high-end talents who can master accounting language, natural language and computer language simultaneously, so as to provide solid talent support and intellectual support for building China's independent accounting knowledge system.
Secretary-General Liu Guangzhong made a concluding speech at the end of the meeting. He pointed out that the symposium was conducted in a serious, enthusiastic and efficient manner. Each representative's speech was fully prepared, and the profound insights and valuable suggestions put forward are of crucial guiding significance for the research team to complete the research task with high quality. He once again thanked the experts and scholars for their insightful views on the innovation of basic accounting theories in the digital-intelligent era, and thanked the UIBE Business School for its strong support for the meeting.