تقنيات الذكاء الاصطناعي واهميتها في تطوير الموازنة العامة وأدوات تدقيقها في العراق: انموذج مقترح

المؤلفون

  • ميثم مالك الخيقاني
  • عبد الزهرة سلمان الروازقي

DOI:

https://doi.org/10.31272/jae.i146.1324

الكلمات المفتاحية:

تقنيات الذكاء الاصطناعي، التطبيقات المحاسبية الحديثة، تطوير الموازنة الحكومية, تقييم الاداء، تطوير ادوات التدقيق.

الملخص

يهدف البحث لتسليط الضوء على اهم تقنيات الذكاء الاصطناعي التي يمكن الاستفادة من مميزاتها والتسهيلات التي تقدمها لتطوير نظام الموازنة العامة للدولة في العراق. تم دراسة وتحليل اهم تقنيات الذكاء الاصطناعي المستخدمة في المجال المحاسبي من اجل تشكيل انموذج مبتكر يمكن استخدامه في اعداد الموازنات الحكومية. تم مراجعة التقنيات والتطبيقات المستخدمة في الشركات المحاسبية العالمية مع بيان الاهداف والفوائد التي تحققت لمهنة المحاسبة. حيث ساهمت هذه التقنيات بتسهيل الكثير من مهام المهنة المحاسبية مثل ادارة التكاليف و ادارة البيانات الكبيرة و تحسين طرق التنبؤ ومراقبة الحركة البيعية للمخزون اضافة الى استشعار حاجة العملاء ومستوى الرضا لديهم. كما تم تحديد معوقات استخدام تقنيات الذكاء الاصطناعي في الدول النامية, مثل عدم ملائمة المعايير المحاسبية و عدم وجود وعي كافي باستخدام وتكوين التقنيات ذات العلاقة. اخيرا تم اقتراح تشكيل نظام الكتروني لإعداد الموازنة الحكومية في العراق وكيفية ادارة البيانات الخاصة بالتمويل والعمليات المالية بين وزارة المالية والوحدات الحكومية الاخرى. يساهم النظام المقترح بتحسين نظام التدقيق وكشف الاحتيال المالي وتسهيل عملية تقييم اداء التنفيذ لبرامج الموازنة. اضافة الى تحسين طرق التخصيص و توزيع الاولويات المالية حسب الرؤى الحكومية بشكل فعال وكفاءة عالية.

التنزيلات

تنزيل البيانات ليس متاحًا بعد.

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التنزيلات

منشور

2024-12-01

كيفية الاقتباس

تقنيات الذكاء الاصطناعي واهميتها في تطوير الموازنة العامة وأدوات تدقيقها في العراق: انموذج مقترح. (2024). مجلة الإدارة والاقتصاد, 49(146), 95-106. https://doi.org/10.31272/jae.i146.1324

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