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对“利用强化学习改善库存管理质量:人工智能与人类决策”的讨论

Discussion of “Improving Inventory Management Quality with Reinforcement Learning: AI versus Human Decision-Making”

Accounting Horizons · 2026
被引 0
人大 BABS 3

中文导读

讨论Chen等人(2025)的研究,该研究比较强化学习与人类(经验丰富的注册会计师和采购员工)在库存采购中的表现,并指出读者可能对结论提出的疑问。

Abstract

SYNOPSIS Chen, Xu, and Zhang (2025) examine the ability of reinforcement learning (RL) to improve inventory procurement, relative to two groups of human subjects: experienced CPAs in a lab environment and employees at Fujian Tianma Science and Technology Group Co. (Tianma) engaged in procurement of raw materials. Although the study concludes that RL outperforms humans, I discuss two sets of questions—about inventory management and about AI—that readers might raise regarding the conclusion. Data Availability: Data are taken from the discussed article. JEL Classifications: C52; D25; M11; M41.

库存管理强化学习采购人工智能决策质量