新政府会计制度下高校专利资产核算浅析：基于人工智能的视角

A Brief Analysis of Patent Asset Accounting in Universities under the New Government Accounting System: An Artificial Intelligence Perspective

摘要: 加强专利资产核算是新政府会计制度下深化高校财务改革的重要内容。随着《政府会计准则第4号——无形资产》的实施，高校专利核算获得了明确依据，但在实践中仍面临管理重视不足、核算体系不健全、研发支出资本化界定困难及价值评估主观性强等瓶颈。伴随人工智能(AI)技术的迭代升级，构建智慧财务系统为破解上述难题提供了新路径。本文在剖析核算现状的基础上，引入机器学习、自然语言处理等前沿技术，探讨其在提升核算自动化水平与审计监督效能方面的应用。通过构建AI驱动的全过程管理机制、智能价值评估模型及数据协同核算体系，提出完善对策，以期推动高校专利资产由被动核算向主动价值管理转型。

Abstract: Strengthening the accounting of patent assets is a key component of deepening financial reforms in colleges and universities under the new government accounting system. With the implementation of “Government Accounting Standard No. 4—Intangible Assets”, the accounting of patents in colleges and universities now has a clear legal basis; however, in practice, it still faces bottlenecks such as insufficient management attention, imperfect accounting system, difficulties in defining the capitalization of R&D expenditures, and strong subjectivity in value evaluation. With the iterative advancement of artificial intelligence (AI) technology, the development of intelligent financial systems offers a new pathway to address these challenges. Based on the analysis of the current state of accounting practices, this paper introduces cutting-edge technologies such as machine learning and natural language processing to explore their application in enhancing the level of accounting automation and the efficiency of audit supervision. By establishing an AI-driven end-to-end management mechanism, intelligent valuation model, and data-driven collaborative accounting system, the paper proposes improvement strategies aimed at facilitating the transition of patent assets in colleges and universities from passive accounting to proactive value management.