Exploring the Boundaries of Formal Specifications of Accounting Language and Understanding of Intelligent Systems

Abstract

With the rapid development of the digital economy and artificial intelligence, the formalization of accounting language has become a crucial factor in promoting intelligent accounting for textile enterprises, enabling more precise financial tracking of raw material costs and textile manufacturing overheads. This paper systematically studies the formalization of accounting language and explores the inherent limitations and practical challenges faced by intelligent systems in understanding accounting language. The inherent ambiguity of accounting language, the complexity of professional judgment, and the differences in cross-cultural contexts hinder intelligent systems from understanding it. Based on the specific characteristics of accounting practices in traditional manufacturing industries such as textiles, this paper proposes establishing a multi-layered formalization system, a rule- and data-driven hybrid intelligent model, and a human-machine collaborative understanding mechanism to improve the understanding of accounting language by intelligent systems, thereby promoting the transformation and upgrading of accounting informatization towards intelligent accounting.