{"id":252140,"date":"2026-01-09T09:57:23","date_gmt":"2026-01-09T01:57:23","guid":{"rendered":"https:\/\/www.hkubs.hku.hk\/research\/thought-leadership\/the-validation-tax-shifting-focus-from-production-to-verification-in-the-ai-era\/"},"modified":"2026-01-09T10:04:02","modified_gmt":"2026-01-09T02:04:02","slug":"the-validation-tax-shifting-focus-from-production-to-verification-in-the-ai-era","status":"publish","type":"thought-leadership","link":"https:\/\/www.hkubs.hku.hk\/tc\/research\/thought-leadership\/ft-chinese-column\/the-validation-tax-shifting-focus-from-production-to-verification-in-the-ai-era\/","title":{"rendered":"\u8a55\u4f30\u7a05\uff1a\u70ba\u4f55AI\u6642\u4ee3\u9700\u8981\u5f9e\u300c\u751f\u7522\u300d\u8f49\u5411\u300c\u9a57\u8b49\u300d"},"content":{"rendered":"<p><span>\u82e5\u4f7f\u7528\u5f97\u7576\uff0c\u751f\u6210\u5f0f<\/span><span> AI <\/span><span>\u80fd\u5920\u986f\u8457\u63d0\u5347\u4eba\u985e\u7684\u751f\u7522\u529b\u3002 \u5b83\u53ef\u4ee5\u5354\u52a9\u5718\u968a\u63a2\u7d22\u6230\u7565\u3001\u8d77\u8349\u884c\u92b7\u65b9\u6848\uff0c\u4e26\u5927\u5e45\u62d3\u5c55\u500b\u4eba\u7522\u51fa\u7684\u5ee3\u5ea6\u8207\u901f\u5ea6<\/span><span>\u3002 <\/span><\/p>\n<p><span>\u4f46\u4f34\u96a8\u9019\u4e9b\u6536\u76ca\u800c\u4f86\u7684\u662f\u7d44\u7e54\u5167\u90e8\u6e67\u73fe\u7684\u4e00\u500b\u65b0\u6311\u6230\uff1a<\/span>\u300c<span>\u5de5\u4f5c\u5ee2\u6599<\/span>\u300d<span>\uff08<\/span><span>workslop<\/span><span>\uff09<\/span><span>\u2014\u2014<\/span><span>\u5373\u90a3\u4e9b\u4e4d\u770b\u4e4b\u4e0b\u6253\u78e8\u7cbe\u7dfb\u4e14\u5408\u4e4e\u60c5\u7406\uff0c\u5be6\u5247\u5167\u5bb9\u7a7a\u6d1e\u7684\u4f5c\u54c1\u3002 <\/span><span>\u300a\u54c8\u4f5b\u5546\u696d\u8a55\u8ad6\u300b\u8fd1\u671f\u7684\u4e00\u7bc7\u6587\u7ae0\u5f15\u5165\u4e86\u9019\u4e00\u8853\u8a9e\uff0c\u7cbe\u6e96\u6982\u62ec\u4e86\u8a31\u591a\u7ba1\u7406\u8005\u5728\u65e5\u5e38\u5de5\u4f5c\u4e2d\u9047\u5230\u7684\u73fe\u72c0\uff1a\u5305\u88dd\u7cbe\u7f8e\u7684\u8349\u6848\u6700\u7d42\u53cd\u800c\u7d66\u4ed6\u4eba\u589e\u52a0\u4e86\u984d\u5916\u7684\u5de5\u4f5c\u8ca0\u64d4<\/span><span>\u3002 <\/span><\/p>\n<p><span>\u5728<\/span><span> AI <\/span><span>\u6642\u4ee3\u4f86\u81e8\u4e4b\u524d\uff0c\u8b58\u5225\u52a3\u8cea\u5de5\u4f5c\u901a\u5e38\u76f8\u5c0d\u5bb9\u6613\uff0c\u56e0\u70ba\u5de5\u4f5c\u7684<\/span>\u300c<span>\u8ce3\u76f8<\/span>\u300d<span>\u8207<\/span>\u300c<span>\u5be6\u8cea<\/span>\u300d<span>\u4e4b\u9593\u81f3\u5c11\u5b58\u5728\u67d0\u7a2e\u9b06\u6563\u7684\u806f\u7e6b\u3002 <\/span><span>\u7bc7\u5e45\u3001\u6f64\u8272\u7a0b\u5ea6\u548c\u9023\u8cab\u6027\u96d6\u7136\u4e0d\u662f\u5b8c\u7f8e\u7684\u6307\u6a19\uff0c\u4f46\u5f80\u5f80\u80fd\u53cd\u6620\u51fa\u6295\u5165\u7684\u7cbe\u529b\u3002 <\/span><span>\u7136\u800c\uff0c<\/span><span>AI <\/span><span>\u5207\u65b7\u4e86\u9019\u7a2e\u95dc\u806f<\/span><span>\u3002 <\/span><\/p>\n<p><span>\u5982\u4eca\uff0c\u751f\u6210\u6d41\u66a2\u4e14\u5f62\u5f0f\u4e0a\u770b\u4f3c\u6b63\u78ba\u7684\u5099\u5fd8\u9304\u3001\u6f14\u793a\u6587\u7a3f\u3001\u4ee3\u78bc\u548c\u5206\u6790\u5831\u544a\u7684\u6210\u672c\u6975\u4f4e\u3002 <\/span><span>\u4f46\u5176\u771f\u5be6\u6027\u3001\u56b4\u8b39\u6027\u548c\u76f8\u95dc\u6027\u537b\u96e3\u4ee5\u4fdd\u969c\uff0c\u9664\u975e\u6709\u4eba\u6295\u5165\u6642\u9593\u9032\u884c\u4ed4\u7d30\u6838\u67e5\u3002 <\/span><\/p>\n<p><span>\u9019\u7a2e\u8f49\u8b8a\u50ac\u751f\u4e86\u4e00\u7a2e\u300c\u8a55\u4f30\u7a05\u300d\uff08<\/span><span>evaluation tax<\/span><span>\uff09\uff0c\u5b83\u5e36\u4f86\u7684\u5f8c\u679c\u4e0d\u50c5\u662f\u6280\u8853\u5c64\u9762\u7684\uff0c\u66f4\u662f\u7d44\u7e54\u5c64\u9762\u7684\u3002 <\/span><span>\u4f5c\u70ba\u4f01\u696d\u6700\u7a00\u7f3a\u7684\u8cc7\u6e90\uff0c<\/span><span>\u300c<\/span><span>\u6ce8\u610f\u529b<\/span><span>\u300d<\/span><span>\u5fc5\u9808\u5f9e<\/span><span>\u300c<\/span><span>\u751f\u7522<\/span><span>\u300d<\/span><span>\u74b0\u7bc0\u8f49\u79fb\u5230<\/span><span>\u300c<\/span><span>\u9a57\u8b49<\/span><span>\u300d<\/span><span>\u74b0\u7bc0\u3002 <\/span><\/p>\n<p><span>\u4f46\u9019\u4e26\u4e0d\u610f\u5473\u8457\u8981\u653e\u6162\u4e00\u5207\u3002 \u5b83\u610f\u5473\u8457\u6211\u5011\u5fc5\u9808\u8a8d\u8b58\u5230\uff0c\u5c0d\u65bc\u7d44\u7e54\u4e2d\u6700\u5177\u50f9\u503c\u7684\u8ca2\u737b\u8005\u800c\u8a00\uff0c\u5176\u6838\u5fc3\u4efb\u52d9\u6b63\u65e5\u76ca\u5f9e<\/span><span>\u300c<\/span><span>\u8ab0\u80fd\u8d77\u8349\u521d\u7a3f<\/span><span>\u300d<\/span><span>\u8f49\u8b8a\u70ba<\/span><span>\u300c<\/span><span>\u8ab0\u80fd\u5224\u65b7\u6587\u7a3f\u4e2d\u7684\u4e3b\u5f35\u662f\u5426\u7ad9\u5f97\u4f4f\u8173<\/span><span>\u300d<\/span><span>\u3002 <\/span><\/p>\n<p><span>\u7531\u65bc\u6ce8\u610f\u529b\u7a00\u7f3a\uff0c\u4e14\u6c7a\u7b56\u8005\u65e9\u5df2\u4e0d\u582a\u91cd\u8ca0\uff0c\u4eba\u5011\u5f88\u5bb9\u6613\u50be\u5411\u65bc\u5c0d\u90a3\u4e9b\u770b\u4f3c\u5b8c\u7f8e\u7684\u7522\u51fa\u9032\u884c<\/span><span>\u300c<\/span><span>\u6a61\u76ae\u5716\u7ae0<\/span><span>\u300d<\/span><span>\u5f0f\u7684\u76f2\u76ee\u6279\u51c6\u3002 <\/span><span>\u9019\u7a2e\u6377\u5f91\u53ef\u80fd\u4ee3\u50f9\u9ad8\u6602\u3002 <\/span><span>2025<\/span><span>\u5e74<\/span><span>10<\/span><span>\u6708\uff0c\u5fb7\u52e4\u6fb3\u5927\u5229\u4e9e\uff08<\/span><span>Deloitte Australia<\/span><span>\uff09\u540c\u610f\u5411\u653f\u5e9c\u9000\u9084\u90e8\u5206\u6b3e\u9805\uff0c\u539f\u56e0\u662f\u4e00\u4efd\u9577\u9054<\/span><span>237<\/span><span>\u9801\u7684\u5831\u544a\u88ab\u767c\u73fe\u5305\u542b\u660e\u986f\u7684<\/span><span>AI<\/span><span>\u751f\u6210\u932f\u8aa4\uff0c\u5176\u4e2d\u5305\u62ec\u5f15\u7528\u4e86\u4e26\u4e0d\u5b58\u5728\u7684\u8ad6\u6587\u4ee5\u53ca\u932f\u8aa4\u6b78\u5c6c\u7684\u6cd5\u5f8b\u5f15\u8a00\u3002 <\/span><\/p>\n<p><span>\u5373\u4fbf\u8a72\u5831\u544a\u7684\u5927\u81f4\u7d50\u8ad6\u5728\u908f\u8f2f\u4e0a\u662f\u5408\u4e4e\u60c5\u7406\u7684\uff0c\u9019\u4e00\u4e8b\u4ef6\u4ecd\u5f15\u767c\u4e86\u88dc\u6551\u5de5\u4f5c\uff0c\u524a\u5f31\u4e86\u4fe1\u4efb\uff0c\u4e26\u5c0e\u81f4\u4e86\u5408\u7d04\u5c64\u9762\u7684\u722d\u57f7\u3002 <\/span><span>\u554f\u984c\u7684\u6839\u6e90\u4e26\u4e0d\u5728\u65bc\u4f7f\u7528<\/span><span> AI <\/span><span>\u672c\u8eab\uff0c\u800c\u5728\u65bc\u4f7f\u7528\u4e86<\/span><span> AI <\/span><span>\u537b\u672a\u52a0\u6838\u67e5\u3002 <\/span><\/p>\n<p><span>\u5982\u679c<\/span><span> AI<\/span><span>\u7e7c\u7e8c\u52a0\u901f\u8349\u6848\u7684\u751f\u6210\uff0c\u7ba1\u7406\u8005\u5c07\u9762\u81e8\u4e00\u500b\u4e0d\u53ef\u8ff4\u907f\u7684\u554f\u984c\uff1a\u7d44\u7e54\u5982\u4f55\u5728\u7372\u5f97\u898f\u6a21\u8207\u7bc4\u570d\u7d05\u5229\u7684\u540c\u6642\uff0c\u4e0d\u88ab\u300c<\/span><span>\u5de5\u4f5c\u5ee2\u6599<\/span><span>\u300d<\/span><span>\u6240\u6df9\u6c92\uff1f <\/span><\/p>\n<p><span>\u9762\u5c0d\u9019\u4e00\u8a55\u4f30\u96e3\u984c\uff0c\u4e00\u7a2e\u81ea\u7136\u7684\u53cd\u61c9\u662f\u8a62\u554f<\/span><span> AI <\/span><span>\u81ea\u8eab\u80fd\u5426\u627f\u64d4\u6838\u67e5\u4efb\u52d9\u3002 <\/span><span>\u5982\u679c<\/span><span> AI <\/span><span>\u80fd\u751f\u6210\u5167\u5bb9\uff0c\u70ba\u4f55\u4e0d\u8b93<\/span><span> AI <\/span><span>\u4e5f\u4f86\u9a57\u8b49\u5b83\uff1f \u5728\u67d0\u4e9b\u9818\u57df\uff0c\u9019\u7a2e\u65b9\u6cd5\u884c\u4e4b\u6709\u6548\u3002 <\/span><\/p>\n<p><span>\u6578\u5b78\u662f\u6700\u5178\u578b\u7684\u4f8b\u5b50\u3002 \u8af8\u5982<\/span><span> Lean <\/span><span>\u9019\u6a23\u7684\u5de5\u5177\u53ef\u4ee5\u7cbe\u78ba\u5730\u5c0d\u8b49\u660e\u9032\u884c\u6b63\u5f0f\u7684\u9a57\u8b49\u3002 <\/span><span>\u5728\u9019\u4e9b\u5834\u666f\u4e2d\uff0c\u4eba\u985e\u63a2\u7d22\u601d\u8def\uff0c\u6a5f\u5668\u6838\u67e5\u6b63\u78ba\u6027\u3002 \u9019\u7a2e\u9a57\u8b49\u662f\u6b63\u5f0f\u7684\u3001\u7121\u6b67\u7fa9\u7684\uff0c\u4e14\u5177\u5099\u53ef\u64f4\u5145\u6027\u3002 <\/span><\/p>\n<p><span>\u7136\u800c\uff0c\u5927\u591a\u6578\u7d44\u7e54\u5de5\u4f5c\u4e26\u4e0d\u50cf\u6578\u5b78\u3002 \u6230\u7565\u5236\u5b9a\u3001\u7814\u7a76\u7d9c\u8ff0\u3001\u653f\u7b56\u5206\u6790\u3001\u8aee\u8a62\u5efa\u8b70\u4ee5\u53ca\u8a31\u591a\u8edf\u9ad4\u8a2d\u8a08\u5de5\u4f5c\uff0c\u90fd\u662f\u7121\u6cd5\u9032\u884c\u6b63\u5f0f\u9a57\u8b49\u7684\u3002 <\/span><span>\u9019\u4e9b\u5de5\u4f5c\u4f9d\u8cf4\u65bc\u5224\u65b7\u529b\u3001\u8a9e\u5883\u548c\u89e3\u8b80\u3002 \u5728\u9019\u4e9b\u9818\u57df\uff0c\u9a57\u8b49\u7121\u6cd5\u5b8c\u5168\u81ea\u52d5\u5316\uff0c\u4ecd\u7136\u9700\u8981\u4eba\u985e\u7684\u6295\u5165\u3002 <\/span><\/p>\n<p><span>\u66f4\u7cdf\u7cd5\u7684\u662f\uff0c\u57fa\u65bc<\/span><span> AI <\/span><span>\u7684\u6838\u67e5\u5f80\u5f80\u975e\u4f46\u4e0d\u80fd\u88dc\u5145\u4eba\u985e\u7684\u9a57\u8b49\uff0c\u53cd\u800c\u6703\u5c07\u5176\u524a\u5f31\u3002 \u5c0d\u65bc\u6f14\u7b97\u6cd5\u8f14\u52a9\u8a55\u4f30\u7684\u7814\u7a76\u8b49\u64da\u8868\u660e\uff0c\u7576\u6f14\u7b97\u6cd5\u57f7\u884c\u4e86\u521d\u6b65\u6aa2\u67e5\u540e\uff0c\u4eba\u985e\u5f80\u5f80\u6703\u964d\u4f4e\u81ea\u8eab\u7684\u5be9\u67e5\u529b\u5ea6\u3002 <\/span><span>\u81ea\u52d5\u5316\u6aa2\u67e5\u5de5\u5177\u7684\u5b58\u5728\u6539\u8b8a\u4e86\u4eba\u5011\u7684\u884c\u70ba\u6a21\u5f0f\uff1a\u4e00\u65e6\u4eba\u5011\u8a8d\u70ba<\/span><span>\u300c<\/span><span>\u7cfb\u7d71\u5df2\u7d93\u67e5\u904e\u4e86<\/span><span>\u300d<\/span><span>\uff0c\u4ed6\u5011\u5c0d\u4ed4\u7d30\u9032\u884c\u4eba\u5de5\u9a57\u8b49\u7684\u9810\u671f\u56de\u5831\u611f\u5c31\u6703\u4e0b\u964d\u3002 <\/span><\/p>\n<p><span>\u9019\u5f15\u51fa\u4e86\u66f4\u6df1\u5c64\u7684\u554f\u984c\uff1a\u6fc0\u52f5\u6a5f\u5236\u3002 <\/span><span>AI <\/span><span>\u964d\u4f4e\u4e86\u751f\u7522\u6210\u672c\uff0c\u537b\u63d0\u9ad8\u4e86<\/span><span>\u300c<\/span><span>\u52d5\u529b\u6210\u672c<\/span><span>\u300d<\/span><span>\uff08<\/span><span>cost of motivation<\/span><span>\uff09\u3002 <\/span><span>\u5373\u4fbf\u505a\u6b63\u78ba\u7684\u4e8b\u8b8a\u5f97\u66f4\u5bb9\u6613\u4e86\uff0c\u4f46\u505a\u932f\u8aa4\u7684\u4e8b\u4e5f\u8b8a\u5f97\u66f4\u52a0\u5bb9\u6613\u3002 <\/span><span>\u7576\u751f\u6210\u770b\u4f3c\u5408\u7406\u7684\u7522\u51fa\u8b8a\u5f97\u6975\u5176\u4f4e\u6210\u672c\u6642\uff0c\u7522\u51fa\u4fbf\u4e0d\u518d\u80fd\u53ef\u9760\u5730\u53cd\u6620\u6295\u5165\u7684\u52aa\u529b\u6216\u5224\u65b7\u529b\u3002 <\/span><span>\u9019\u4e26\u975e\u8077\u696d\u9053\u5fb7\u7684\u6dea\u55aa\uff0c\u800c\u662f\u5c0d\u5de5\u4f5c\u56de\u5831\u6a5f\u5236\u7684\u4e00\u7a2e\u7406\u6027\u53cd\u61c9\u3002 <\/span><\/p>\n<p><span>\u4eba\u5011\u662f\u57fa\u65bc\u53ef\u898b\u7684\u4ea4\u4ed8\u6210\u679c<\/span><span>\u2014\u2014<\/span><span>\u751f\u6210\u7684\u6587\u6a94\u3001\u63d0\u4ea4\u7684\u5e7b\u71c8\u7247\u3001\u5b8c\u6210\u7684\u5206\u6790<\/span><span>\u2014\u2014<\/span><span>\u4f86\u63a5\u53d7\u8a55\u4f30\u7684\u3002 <\/span><span>AI<\/span><span>\u8b93\u9054\u5230\u9019\u4e9b\u6a19\u6e96\u8b8a\u5f97\u6beb\u4e0d\u8cbb\u529b\u3002 \u76f8\u6bd4\u4e4b\u4e0b\uff0c\u9a57\u8b49\u5de5\u4f5c\u4f9d\u7136\u8017\u6642\u8017\u529b\uff0c\u4e14\u5728\u5f88\u5927\u7a0b\u5ea6\u4e0a\u662f<\/span><span>\u300c<\/span><span>\u4e0d\u53ef\u898b<\/span><span>\u300d<\/span><span>\u7684\u3002 <\/span><span>\u7576\u6fc0\u52f5\u6a5f\u5236\u4f9d\u7136\u8207<\/span><span>\u300c<\/span><span>\u751f\u7522<\/span><span>\u300d<\/span><span>\u6302\u9264\uff0c\u800c\u975e\u8207<\/span><span>\u300c<\/span><span>\u5be9\u67e5<\/span><span>\u300d<\/span><span>\u6302\u9264\u6642\uff0c\u4eba\u5011\u7684\u52aa\u529b\u65b9\u5411\u4fbf\u6703\u96a8\u4e4b\u8f49\u79fb\uff0c\u5c0e\u81f4\u9a57\u8b49\u5de5\u4f5c\u7cfb\u7d71\u6027\u5730\u4f9b\u7d66\u4e0d\u8db3\u3002 <\/span><\/p>\n<p>\u9762\u5c0d\u9019\u7a2e\u9a57\u8b49\u4e0d\u8db3\uff0c\u7d44\u7e54\u4e3b\u8981\u6709\u5169\u7a2e\u5e72\u9810\u9014\u5f91\u3002<\/p>\n<p><span>\u7b2c\u4e00\u7a2e\u662f\u91cd\u5851\u6d41\u7a0b\u3002 <\/span><span>AI<\/span><span>\u4e0d\u50c5\u50c5\u662f\u4e00\u500b\u52a0\u901f\u73fe\u6709\u5de5\u4f5c\u6d41\u7a0b\u7684\u5de5\u5177<\/span><span>; <\/span><span>\u5b83\u6539\u8b8a\u4e86\u54ea\u4e9b\u985e\u578b\u7684\u5de5\u4f5c\u6d41\u7a0b\u662f\u53ef\u884c\u7684\u3002 <\/span><span>\u4f8b\u5982\u5728\u8edf\u9ad4\u958b\u767c\u4e2d\uff0c\u7576\u4ee3\u78bc\u662f\u7531\u4eba\u985e\u4ee5\u4eba\u985e\u7684\u901f\u5ea6\u7de8\u5beb\u6642\uff0c\u9010\u884c\u5be9\u67e5\u662f\u5408\u7406\u7684\u3002 <\/span><span>\u4f46\u9762\u5c0d<\/span><span> AI <\/span><span>\u751f\u6210\u7684\u4ee3\u78bc\uff0c\u9019\u7a2e\u65b9\u6cd5\u4e0d\u518d\u5177\u5099\u53ef\u64f4\u5145\u6027\u3002 \u9ad8\u6548\u80fd\u5718\u968a\u7684\u61c9\u5c0d\u4e4b\u7b56\u4e26\u975e<\/span><span>\u300c<\/span><span>\u66f4\u4ed4\u7d30\u5730\u5be9\u67e5<\/span><span>\u300d<\/span><span>\uff0c\u800c\u662f\u91cd\u5851\u6d41\u7a0b\u672c\u8eab\uff1a\u5c07\u9a57\u8b49\u5de5\u4f5c\u5411\u4e0a\u6e38\u8f49\u79fb\uff0c\u805a\u7126\u65bc\u898f\u7bc4\u660e\u7d30\u3001\u7d04\u675f\u689d\u4ef6\u3001\u6e2c\u8a66\u7528\u4f8b\u548c\u4ea4\u4e92\u4ecb\u9762\u3002 <\/span><span>\u7a00\u7f3a\u7684\u6280\u80fd\u5f9e<\/span><span>\u300c<\/span><span>\u751f\u6210\u7522\u51fa<\/span><span>\u300d<\/span><span>\u8f49\u8b8a\u70ba<\/span><span>\u300c<\/span><span>\u5b9a\u7fa9\u4f55\u70ba\u6b63\u78ba<\/span><span>\u300d<\/span><span>\u3002 <\/span><\/p>\n<p><span>\u7b2c\u4e8c\u7a2e\u662f\u91cd\u5851\u6fc0\u52f5\u6a5f\u5236\u3002 <\/span><span>\u5c0d\u65bc\u90a3\u4e9b\u7121\u6cd5\u5f62\u5f0f\u5316\u898f\u7bc4\u7684\u91cd\u5224\u65b7\u578b\u5de5\u4f5c\uff0c\u4f01\u696d\u5fc5\u9808\u8b93\u96b1\u5f62\u7684\u9a57\u8b49\u5de5\u4f5c\u8b8a\u5f97<\/span><span>\u300c<\/span><span>\u53ef\u898b<\/span><span>\u300d<\/span><span>\u3002 \u9019\u9700\u8981\u5fb9\u5e95\u8f49\u8b8a\u5c0d\u52de\u52d5\u50f9\u503c\u7684\u8a55\u4f30\u65b9\u5f0f\u3002 <\/span><span>\u7d44\u7e54\u61c9\u7576\u5c07<\/span><span>\u300c<\/span><span>\u6355\u6349\u5230\u4e00\u500b\u5fae\u5999\u932f\u8aa4<\/span><span>\u300d<\/span><span>\u3001<\/span><span>\u300c<\/span><span>\u5b8c\u5584\u4e00\u500b\u8907\u96dc\u7684\u8ad6\u9ede<\/span><span>\u300d<\/span><span>\u6216<\/span><span>\u300c<\/span><span>\u6307\u51fa\u4e00\u500b\u770b\u4f3c\u5408\u7406\u4f46\u932f\u8aa4\u7684\u7d50\u8ad6<\/span><span>\u300d<\/span><span>\u8996\u70ba<\/span><span>\u6649\u965e\u7684\u9014\u5f91\u3002 <\/span><span>\u5982\u679c\u4f01\u696d\u5e0c\u671b\u4eba\u985e\u627f\u64d4\u8d77\u8271\u96e3\u7684\u5224\u65b7\u5de5\u4f5c\uff0c\u5c31\u5fc5\u9808\u505c\u6b62\u734e\u52f5\u6578\u91cf\u548c\u901f\u5ea6\uff0c\u8f49\u800c\u734e\u52f5\u5c0d\u932f\u8aa4\u7684\u5075\u6e2c\u3002 <\/span><span>\u9019\u6703\u76f4\u63a5\u5c0e\u81f4\u5c08\u696d\u6280\u80fd\u7684\u91cd\u65b0\u5206\u914d\uff1a\u5f9e\u8d77\u8349\u8f49\u5411\u9a57\u8b49<\/span><span>; <\/span><span>\u4f01\u696d\u5c07\u65e5\u76ca\u628a\u7a00\u7f3a\u7684\u4eba\u624d\u5f9e\u5167\u5bb9\u751f\u7522\u4e2d\u62bd\u96e2\u51fa\u4f86\uff0c\u8f49\u800c\u8b93\u4ed6\u5011\u8ca0\u8cac\u5be9\u67e5\u4e26\u7c3d\u7f72\u90a3\u4e9b\u771f\u6b63\u95dc\u9375\u7684\u5de5\u4f5c\u6210\u679c\u3002 <\/span><\/p>\n<p><span>\u5982\u679c\u4f01\u696d\u5728\u9019\u5169\u65b9\u9762\u90fd\u7121\u6240\u4f5c\u70ba\uff0c\u5b83\u5011\u5c07\u9000\u800c\u6c42\u5176\u6b21\uff0c\u9078\u64c7\u7b2c\u4e09\u7a2e\u66f4\u5177\u7834\u58de\u6027\u7684\u65b9\u6848\uff1a\u6a19\u6e96\u5316\u3002 <\/span><span>\u4f01\u696d\u5c07\u8f49\u5411\u90a3\u4e9b\u66f4\u5bb9\u6613\u898f\u7bc4\u3001\u8861\u91cf\u548c\u6aa2\u67e5\u7684\u5de5\u4f5c\u3002 <\/span><span>\u8077\u80fd\u7bc4\u570d\u5c07\u7e2e\u5c0f\uff0c\u81ea\u7531\u88c1\u91cf\u6b0a\u5c07\u7e2e\u6e1b\uff0c\u8907\u96dc\u7684\u4efb\u52d9\u5c07\u88ab\u5206\u89e3\u70ba\u6a19\u6e96\u5316\u7684\u788e\u7247\u3002 <\/span><\/p>\n<p><span>\u5176\u7d50\u679c\u662f\u6ed1\u5411<\/span><span>\u300c<\/span><span>\u7cdf\u7cd5\u7684\u5de5\u4f5c<\/span><span>\u300d<\/span><span>\uff08<\/span><span>bad jobs<\/span><span>\uff09<\/span><span>\u2014\u2014<\/span><span>\u90a3\u4e9b\u4e26\u975e\u70ba\u4e86\u5224\u65b7\u529b\uff0c\u800c\u662f\u70ba\u4e86\u5408\u898f\u6027\u548c\u751f\u7522\u529b\u6240\u6253\u9020\u7684\u5d17\u4f4d\u3002 <\/span><span>\u9019\u7a2e\u8da8\u52e2\u6709\u53ef\u80fd\u5c0e\u81f4\u4eba\u985e\u7684\u5de5\u4f5c\u9ad4\u9a57\u88ab\u300c\u638f\u7a7a\u300d\u3002 <\/span><span>\u6211\u5011\u9762\u81e8\u7684\u98a8\u96aa\u662f\u5275\u9020\u51fa\u4e00\u652f\u88ab\u56f0\u5728<\/span><span>\u300c<\/span><span>\u8a8d\u77e5\u6dfa\u6c34\u5340<\/span><span>\u300d<\/span><span>\u7684\u5de5\u4f5c\u529b\u5927\u8ecd<\/span><span>\u2014\u2014<\/span><span>\u57f7\u884c\u8457\u90a3\u4e9b\u5be9\u8a08\u8d77\u4f86\u5f88\u5b89\u5168\uff0c\u4f46\u505a\u8d77\u4f86\u537b\u4ee4\u4eba\u5fc3\u529b\u4ea4\u7601\u7684\u6a19\u6e96\u5316\u4efb\u52d9\u3002 <\/span><\/p>\n<p><span>\u70ba\u4e86\u907f\u514d\u9019\u7a2e\u672a\u4f86\uff0c\u6211\u5011\u5fc5\u9808\u8a8d\u8b58\u5230\uff0c<\/span><span>AI <\/span><span>\u5e36\u4f86\u7684\u6311\u6230\u4e3b\u8981\u4e0d\u5728\u65bc\u6280\u8853\uff0c\u800c\u5728\u65bc\u7d44\u7e54\u3002 <\/span><span>\u70ba\u4e86\u4e00\u500b\u4eba\u985e\u80fd\u5920\u84ec\u52c3\u767c\u5c55\u7684\u672a\u4f86\uff0c\u6211\u5011\u5fc5\u9808\u91cd\u65b0\u8a2d\u8a08\u6d41\u7a0b\u548c\u6fc0\u52f5\u6a5f\u5236\uff0c\u4ee5\u89e3\u6c7a\u9019\u4e00\u8a55\u4f30\u96e3\u984c\u3002 <\/span><\/p>\n<p><span><strong>\u674e\u664b\u6559\u6388<br \/>\n<\/strong><\/span><strong>\u6e2f\u5927\u7d93\u7ba1\u5b78\u9662\u7ba1\u7406\u53ca\u5546\u696d\u7b56\u7565\u3001\u7d93\u6fdf\u5b78\u5b78\u8853\u9818\u57df\u4e3b\u4efb\u53ca\u6559\u6388<\/strong><\/p>\n<p><span><strong>Matthias Fahn\u6559\u6388<br \/>\n<\/strong><\/span><strong>\u6e2f\u5927\u7d93\u7ba1\u5b78\u9662\u7ba1\u7406\u53ca\u5546\u696d\u7b56\u7565\u526f\u6559\u6388<\/strong><\/p>\n<p><span>\uff08\u672c\u6587\u540c\u6642\u65bc\u4e8c\u96f6\u4e8c\u516d\u5e74\u4e00\u6708\u516b\u65e5\u8f09\u65bc\u300aFT\u4e2d\u6587\u7db2\u300b\u660e\u5fb7\u5546\u8ad6\u5c08\u6b04\uff09<\/span><\/p>\n","protected":false},"featured_media":0,"template":"","meta":{"_lmt_disableupdate":"no","_lmt_disable":"","footnotes":""},"tags":[],"class_list":["post-252140","thought-leadership","type-thought-leadership","status-publish","hentry","leadership-topic-categories-ft-chinese-column-tc","leadership-topic-categories-opinions-and-speeches-tc","opinion-speeches-categories-faculty-tc"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 4.9.10 - aioseo.com -->\n\t<meta name=\"description\" content=\"\u82e5\u4f7f\u7528\u5f97\u7576\uff0c\u751f\u6210\u5f0f AI \u80fd\u5920\u986f\u8457\u63d0\u5347\u4eba\u985e\u7684\u751f\u7522\u529b\u3002 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\u5982\u4eca\uff0c\u751f\u6210\u6d41\u66a2\u4e14\u5f62\u5f0f\u4e0a\u770b\u4f3c\u6b63\u78ba\u7684\u5099\u5fd8\u9304\u3001\u6f14\u793a\u6587\u7a3f\u3001\u4ee3\u78bc\u548c\u5206\u6790\u5831\u544a\u7684\u6210\u672c\u6975\u4f4e\u3002 \u4f46\u5176\u771f\u5be6\u6027\u3001\u56b4\u8b39\u6027\u548c\u76f8\u95dc\u6027\u537b\u96e3\u4ee5\u4fdd\u969c\uff0c\u9664\u975e\u6709\u4eba\u6295\u5165\u6642\u9593\u9032\u884c\u4ed4\u7d30\u6838\u67e5\u3002 \u9019\u7a2e\u8f49\u8b8a\u50ac\u751f\u4e86\u4e00\u7a2e\u300c\u8a55\u4f30\u7a05\u300d\uff08evaluation tax\uff09\uff0c\u5b83\u5e36\u4f86\u7684\u5f8c\u679c\u4e0d\u50c5\u662f\u6280\u8853\u5c64\u9762\u7684\uff0c\u66f4\u662f\u7d44\u7e54\u5c64\u9762\u7684\u3002 \u4f5c\u70ba\u4f01\u696d\u6700\u7a00\u7f3a\u7684\u8cc7\u6e90\uff0c\u300c\u6ce8\u610f\u529b\u300d\u5fc5\u9808\u5f9e\u300c\u751f\u7522\u300d\u74b0\u7bc0\u8f49\u79fb\u5230\u300c\u9a57\u8b49\u300d\u74b0\u7bc0\u3002 \u4f46\u9019\u4e26\u4e0d\u610f\u5473\u8457\u8981\u653e\u6162\u4e00\u5207\u3002 \u5b83\u610f\u5473\u8457\u6211\u5011\u5fc5\u9808\u8a8d\u8b58\u5230\uff0c\u5c0d\u65bc\u7d44\u7e54\u4e2d\u6700\u5177\u50f9\u503c\u7684\u8ca2\u737b\u8005\u800c\u8a00\uff0c\u5176\u6838\u5fc3\u4efb\u52d9\u6b63\u65e5\u76ca\u5f9e\u300c\u8ab0\u80fd\u8d77\u8349\u521d\u7a3f\u300d\u8f49\u8b8a\u70ba\u300c\u8ab0\u80fd\u5224\u65b7\u6587\u7a3f\u4e2d\u7684\u4e3b\u5f35\u662f\u5426\u7ad9\u5f97\u4f4f\u8173\u300d\u3002 \u7531\u65bc\u6ce8\u610f\u529b\u7a00\u7f3a\uff0c\u4e14\u6c7a\u7b56\u8005\u65e9\u5df2\u4e0d\u582a\u91cd\u8ca0\uff0c\u4eba\u5011\u5f88\u5bb9\u6613\u50be\u5411\u65bc\u5c0d\u90a3\u4e9b\u770b\u4f3c\u5b8c\u7f8e\u7684\u7522\u51fa\u9032\u884c\u300c\u6a61\u76ae\u5716\u7ae0\u300d\u5f0f\u7684\u76f2\u76ee\u6279\u51c6\u3002 \u9019\u7a2e\u6377\u5f91\u53ef\u80fd\u4ee3\u50f9\u9ad8\u6602\u3002 2025\u5e7410\u6708\uff0c\u5fb7\u52e4\u6fb3\u5927\u5229\u4e9e\uff08Deloitte Australia\uff09\u540c\u610f\u5411\u653f\u5e9c\u9000\u9084\u90e8\u5206\u6b3e\u9805\uff0c\u539f\u56e0\u662f\u4e00\u4efd\u9577\u9054237\u9801\u7684\u5831\u544a\u88ab\u767c\u73fe\u5305\u542b\u660e\u986f\u7684AI\u751f\u6210\u932f\u8aa4\uff0c\u5176\u4e2d\u5305\u62ec\u5f15\u7528\u4e86\u4e26\u4e0d\u5b58\u5728\u7684\u8ad6\u6587\u4ee5\u53ca\u932f\u8aa4\u6b78\u5c6c\u7684\u6cd5\u5f8b\u5f15\u8a00\u3002 \u5373\u4fbf\u8a72\u5831\u544a\u7684\u5927\u81f4\u7d50\u8ad6\u5728\u908f\u8f2f\u4e0a\u662f\u5408\u4e4e\u60c5\u7406\u7684\uff0c\u9019\u4e00\u4e8b\u4ef6\u4ecd\u5f15\u767c\u4e86\u88dc\u6551\u5de5\u4f5c\uff0c\u524a\u5f31\u4e86\u4fe1\u4efb\uff0c\u4e26\u5c0e\u81f4\u4e86\u5408\u7d04\u5c64\u9762\u7684\u722d\u57f7\u3002 \u554f\u984c\u7684\u6839\u6e90\u4e26\u4e0d\u5728\u65bc\u4f7f\u7528 AI \u672c\u8eab\uff0c\u800c\u5728\u65bc\u4f7f\u7528\u4e86 AI \u537b\u672a\u52a0\u6838\u67e5\u3002 \u5982\u679c AI\u7e7c\u7e8c\u52a0\u901f\u8349\u6848\u7684\u751f\u6210\uff0c\u7ba1\u7406\u8005\u5c07\u9762\u81e8\u4e00\u500b\u4e0d\u53ef\u8ff4\u907f\u7684\u554f\u984c\uff1a\u7d44\u7e54\u5982\u4f55\u5728\u7372\u5f97\u898f\u6a21\u8207\u7bc4\u570d\u7d05\u5229\u7684\u540c\u6642\uff0c\u4e0d\u88ab\u300c\u5de5\u4f5c\u5ee2\u6599\u300d\u6240\u6df9\u6c92\uff1f \u9762\u5c0d\u9019\u4e00\u8a55\u4f30\u96e3\u984c\uff0c\u4e00\u7a2e\u81ea\u7136\u7684\u53cd\u61c9\u662f\u8a62\u554f AI \u81ea\u8eab\u80fd\u5426\u627f\u64d4\u6838\u67e5\u4efb\u52d9\u3002 \u5982\u679c AI \u80fd\u751f\u6210\u5167\u5bb9\uff0c\u70ba\u4f55\u4e0d\u8b93 AI \u4e5f\u4f86\u9a57\u8b49\u5b83\uff1f \u5728\u67d0\u4e9b\u9818\u57df\uff0c\u9019\u7a2e\u65b9\u6cd5\u884c\u4e4b\u6709\u6548\u3002 \u6578\u5b78\u662f\u6700\u5178\u578b\u7684\u4f8b\u5b50\u3002 \u8af8\u5982 Lean \u9019\u6a23\u7684\u5de5\u5177\u53ef\u4ee5\u7cbe\u78ba\u5730\u5c0d\u8b49\u660e\u9032\u884c\u6b63\u5f0f\u7684\u9a57\u8b49\u3002 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\u7684\u6838\u67e5\u5f80\u5f80\u975e\u4f46\u4e0d\u80fd\u88dc\u5145\u4eba\u985e\u7684\u9a57\u8b49\uff0c\u53cd\u800c\u6703\u5c07\u5176\u524a\u5f31\u3002 \u5c0d\u65bc\u6f14\u7b97\u6cd5\u8f14\u52a9\u8a55\u4f30\u7684\u7814\u7a76\u8b49\u64da\u8868\u660e\uff0c\u7576\u6f14\u7b97\u6cd5\u57f7\u884c\u4e86\u521d\u6b65\u6aa2\u67e5\u540e\uff0c\u4eba\u985e\u5f80\u5f80\u6703\u964d\u4f4e\u81ea\u8eab\u7684\u5be9\u67e5\u529b\u5ea6\u3002 \u81ea\u52d5\u5316\u6aa2\u67e5\u5de5\u5177\u7684\u5b58\u5728\u6539\u8b8a\u4e86\u4eba\u5011\u7684\u884c\u70ba\u6a21\u5f0f\uff1a\u4e00\u65e6\u4eba\u5011\u8a8d\u70ba\u300c\u7cfb\u7d71\u5df2\u7d93\u67e5\u904e\u4e86\u300d\uff0c\u4ed6\u5011\u5c0d\u4ed4\u7d30\u9032\u884c\u4eba\u5de5\u9a57\u8b49\u7684\u9810\u671f\u56de\u5831\u611f\u5c31\u6703\u4e0b\u964d\u3002\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"google-site-verification\" content=\"google-site-verification=MjdkluDgHpNk2vz5slbwER2Gusw2rUDQuVULMERWzLo\" \/>\n\t<link rel=\"canonical\" href=\"https:\/\/www.hkubs.hku.hk\/tc\/research\/thought-leadership\/ft-chinese-column\/the-validation-tax-shifting-focus-from-production-to-verification-in-the-ai-era\/\" \/>\n\t<meta name=\"generator\" content=\"All in One SEO (AIOSEO) 4.9.10\" \/>\n\t\t<meta property=\"og:locale\" content=\"en_US\" \/>\n\t\t<meta property=\"og:site_name\" content=\"HKU Business School -\" \/>\n\t\t<meta property=\"og:type\" content=\"article\" \/>\n\t\t<meta property=\"og:title\" content=\"\u8a55\u4f30\u7a05\uff1a\u70ba\u4f55AI\u6642\u4ee3\u9700\u8981\u5f9e\u300c\u751f\u7522\u300d\u8f49\u5411\u300c\u9a57\u8b49\u300d - HKU Business School\" \/>\n\t\t<meta property=\"og:description\" content=\"\u82e5\u4f7f\u7528\u5f97\u7576\uff0c\u751f\u6210\u5f0f AI \u80fd\u5920\u986f\u8457\u63d0\u5347\u4eba\u985e\u7684\u751f\u7522\u529b\u3002 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\u300a\u54c8\u4f5b\u5546\u696d\u8a55\u8ad6\u300b\u8fd1\u671f\u7684\u4e00\u7bc7\u6587\u7ae0\u5f15\u5165\u4e86\u9019\u4e00\u8853\u8a9e\uff0c\u7cbe\u6e96\u6982\u62ec\u4e86\u8a31\u591a\u7ba1\u7406\u8005\u5728\u65e5\u5e38\u5de5\u4f5c\u4e2d\u9047\u5230\u7684\u73fe\u72c0\uff1a\u5305\u88dd\u7cbe\u7f8e\u7684\u8349\u6848\u6700\u7d42\u53cd\u800c\u7d66\u4ed6\u4eba\u589e\u52a0\u4e86\u984d\u5916\u7684\u5de5\u4f5c\u8ca0\u64d4\u3002 \u5728 AI \u6642\u4ee3\u4f86\u81e8\u4e4b\u524d\uff0c\u8b58\u5225\u52a3\u8cea\u5de5\u4f5c\u901a\u5e38\u76f8\u5c0d\u5bb9\u6613\uff0c\u56e0\u70ba\u5de5\u4f5c\u7684\u300c\u8ce3\u76f8\u300d\u8207\u300c\u5be6\u8cea\u300d\u4e4b\u9593\u81f3\u5c11\u5b58\u5728\u67d0\u7a2e\u9b06\u6563\u7684\u806f\u7e6b\u3002 \u7bc7\u5e45\u3001\u6f64\u8272\u7a0b\u5ea6\u548c\u9023\u8cab\u6027\u96d6\u7136\u4e0d\u662f\u5b8c\u7f8e\u7684\u6307\u6a19\uff0c\u4f46\u5f80\u5f80\u80fd\u53cd\u6620\u51fa\u6295\u5165\u7684\u7cbe\u529b\u3002 \u7136\u800c\uff0cAI \u5207\u65b7\u4e86\u9019\u7a2e\u95dc\u806f\u3002 \u5982\u4eca\uff0c\u751f\u6210\u6d41\u66a2\u4e14\u5f62\u5f0f\u4e0a\u770b\u4f3c\u6b63\u78ba\u7684\u5099\u5fd8\u9304\u3001\u6f14\u793a\u6587\u7a3f\u3001\u4ee3\u78bc\u548c\u5206\u6790\u5831\u544a\u7684\u6210\u672c\u6975\u4f4e\u3002 \u4f46\u5176\u771f\u5be6\u6027\u3001\u56b4\u8b39\u6027\u548c\u76f8\u95dc\u6027\u537b\u96e3\u4ee5\u4fdd\u969c\uff0c\u9664\u975e\u6709\u4eba\u6295\u5165\u6642\u9593\u9032\u884c\u4ed4\u7d30\u6838\u67e5\u3002 \u9019\u7a2e\u8f49\u8b8a\u50ac\u751f\u4e86\u4e00\u7a2e\u300c\u8a55\u4f30\u7a05\u300d\uff08evaluation tax\uff09\uff0c\u5b83\u5e36\u4f86\u7684\u5f8c\u679c\u4e0d\u50c5\u662f\u6280\u8853\u5c64\u9762\u7684\uff0c\u66f4\u662f\u7d44\u7e54\u5c64\u9762\u7684\u3002 \u4f5c\u70ba\u4f01\u696d\u6700\u7a00\u7f3a\u7684\u8cc7\u6e90\uff0c\u300c\u6ce8\u610f\u529b\u300d\u5fc5\u9808\u5f9e\u300c\u751f\u7522\u300d\u74b0\u7bc0\u8f49\u79fb\u5230\u300c\u9a57\u8b49\u300d\u74b0\u7bc0\u3002 \u4f46\u9019\u4e26\u4e0d\u610f\u5473\u8457\u8981\u653e\u6162\u4e00\u5207\u3002 \u5b83\u610f\u5473\u8457\u6211\u5011\u5fc5\u9808\u8a8d\u8b58\u5230\uff0c\u5c0d\u65bc\u7d44\u7e54\u4e2d\u6700\u5177\u50f9\u503c\u7684\u8ca2\u737b\u8005\u800c\u8a00\uff0c\u5176\u6838\u5fc3\u4efb\u52d9\u6b63\u65e5\u76ca\u5f9e\u300c\u8ab0\u80fd\u8d77\u8349\u521d\u7a3f\u300d\u8f49\u8b8a\u70ba\u300c\u8ab0\u80fd\u5224\u65b7\u6587\u7a3f\u4e2d\u7684\u4e3b\u5f35\u662f\u5426\u7ad9\u5f97\u4f4f\u8173\u300d\u3002 \u7531\u65bc\u6ce8\u610f\u529b\u7a00\u7f3a\uff0c\u4e14\u6c7a\u7b56\u8005\u65e9\u5df2\u4e0d\u582a\u91cd\u8ca0\uff0c\u4eba\u5011\u5f88\u5bb9\u6613\u50be\u5411\u65bc\u5c0d\u90a3\u4e9b\u770b\u4f3c\u5b8c\u7f8e\u7684\u7522\u51fa\u9032\u884c\u300c\u6a61\u76ae\u5716\u7ae0\u300d\u5f0f\u7684\u76f2\u76ee\u6279\u51c6\u3002 \u9019\u7a2e\u6377\u5f91\u53ef\u80fd\u4ee3\u50f9\u9ad8\u6602\u3002 2025\u5e7410\u6708\uff0c\u5fb7\u52e4\u6fb3\u5927\u5229\u4e9e\uff08Deloitte Australia\uff09\u540c\u610f\u5411\u653f\u5e9c\u9000\u9084\u90e8\u5206\u6b3e\u9805\uff0c\u539f\u56e0\u662f\u4e00\u4efd\u9577\u9054237\u9801\u7684\u5831\u544a\u88ab\u767c\u73fe\u5305\u542b\u660e\u986f\u7684AI\u751f\u6210\u932f\u8aa4\uff0c\u5176\u4e2d\u5305\u62ec\u5f15\u7528\u4e86\u4e26\u4e0d\u5b58\u5728\u7684\u8ad6\u6587\u4ee5\u53ca\u932f\u8aa4\u6b78\u5c6c\u7684\u6cd5\u5f8b\u5f15\u8a00\u3002 \u5373\u4fbf\u8a72\u5831\u544a\u7684\u5927\u81f4\u7d50\u8ad6\u5728\u908f\u8f2f\u4e0a\u662f\u5408\u4e4e\u60c5\u7406\u7684\uff0c\u9019\u4e00\u4e8b\u4ef6\u4ecd\u5f15\u767c\u4e86\u88dc\u6551\u5de5\u4f5c\uff0c\u524a\u5f31\u4e86\u4fe1\u4efb\uff0c\u4e26\u5c0e\u81f4\u4e86\u5408\u7d04\u5c64\u9762\u7684\u722d\u57f7\u3002 \u554f\u984c\u7684\u6839\u6e90\u4e26\u4e0d\u5728\u65bc\u4f7f\u7528 AI \u672c\u8eab\uff0c\u800c\u5728\u65bc\u4f7f\u7528\u4e86 AI \u537b\u672a\u52a0\u6838\u67e5\u3002 \u5982\u679c AI\u7e7c\u7e8c\u52a0\u901f\u8349\u6848\u7684\u751f\u6210\uff0c\u7ba1\u7406\u8005\u5c07\u9762\u81e8\u4e00\u500b\u4e0d\u53ef\u8ff4\u907f\u7684\u554f\u984c\uff1a\u7d44\u7e54\u5982\u4f55\u5728\u7372\u5f97\u898f\u6a21\u8207\u7bc4\u570d\u7d05\u5229\u7684\u540c\u6642\uff0c\u4e0d\u88ab\u300c\u5de5\u4f5c\u5ee2\u6599\u300d\u6240\u6df9\u6c92\uff1f \u9762\u5c0d\u9019\u4e00\u8a55\u4f30\u96e3\u984c\uff0c\u4e00\u7a2e\u81ea\u7136\u7684\u53cd\u61c9\u662f\u8a62\u554f AI \u81ea\u8eab\u80fd\u5426\u627f\u64d4\u6838\u67e5\u4efb\u52d9\u3002 \u5982\u679c AI \u80fd\u751f\u6210\u5167\u5bb9\uff0c\u70ba\u4f55\u4e0d\u8b93 AI \u4e5f\u4f86\u9a57\u8b49\u5b83\uff1f \u5728\u67d0\u4e9b\u9818\u57df\uff0c\u9019\u7a2e\u65b9\u6cd5\u884c\u4e4b\u6709\u6548\u3002 \u6578\u5b78\u662f\u6700\u5178\u578b\u7684\u4f8b\u5b50\u3002 \u8af8\u5982 Lean \u9019\u6a23\u7684\u5de5\u5177\u53ef\u4ee5\u7cbe\u78ba\u5730\u5c0d\u8b49\u660e\u9032\u884c\u6b63\u5f0f\u7684\u9a57\u8b49\u3002 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\u7684\u6838\u67e5\u5f80\u5f80\u975e\u4f46\u4e0d\u80fd\u88dc\u5145\u4eba\u985e\u7684\u9a57\u8b49\uff0c\u53cd\u800c\u6703\u5c07\u5176\u524a\u5f31\u3002 \u5c0d\u65bc\u6f14\u7b97\u6cd5\u8f14\u52a9\u8a55\u4f30\u7684\u7814\u7a76\u8b49\u64da\u8868\u660e\uff0c\u7576\u6f14\u7b97\u6cd5\u57f7\u884c\u4e86\u521d\u6b65\u6aa2\u67e5\u540e\uff0c\u4eba\u985e\u5f80\u5f80\u6703\u964d\u4f4e\u81ea\u8eab\u7684\u5be9\u67e5\u529b\u5ea6\u3002 \u81ea\u52d5\u5316\u6aa2\u67e5\u5de5\u5177\u7684\u5b58\u5728\u6539\u8b8a\u4e86\u4eba\u5011\u7684\u884c\u70ba\u6a21\u5f0f\uff1a\u4e00\u65e6\u4eba\u5011\u8a8d\u70ba\u300c\u7cfb\u7d71\u5df2\u7d93\u67e5\u904e\u4e86\u300d\uff0c\u4ed6\u5011\u5c0d\u4ed4\u7d30\u9032\u884c\u4eba\u5de5\u9a57\u8b49\u7684\u9810\u671f\u56de\u5831\u611f\u5c31\u6703\u4e0b\u964d\u3002\" \/>\n\t\t<meta property=\"og:url\" content=\"https:\/\/www.hkubs.hku.hk\/tc\/research\/thought-leadership\/ft-chinese-column\/the-validation-tax-shifting-focus-from-production-to-verification-in-the-ai-era\/\" \/>\n\t\t<meta property=\"article:published_time\" content=\"2026-01-09T01:57:23+00:00\" \/>\n\t\t<meta property=\"article:modified_time\" content=\"2026-01-09T02:04:02+00:00\" \/>\n\t\t<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n\t\t<meta name=\"twitter:title\" content=\"\u8a55\u4f30\u7a05\uff1a\u70ba\u4f55AI\u6642\u4ee3\u9700\u8981\u5f9e\u300c\u751f\u7522\u300d\u8f49\u5411\u300c\u9a57\u8b49\u300d - HKU Business School\" \/>\n\t\t<meta name=\"twitter:description\" content=\"\u82e5\u4f7f\u7528\u5f97\u7576\uff0c\u751f\u6210\u5f0f AI \u80fd\u5920\u986f\u8457\u63d0\u5347\u4eba\u985e\u7684\u751f\u7522\u529b\u3002 \u5b83\u53ef\u4ee5\u5354\u52a9\u5718\u968a\u63a2\u7d22\u6230\u7565\u3001\u8d77\u8349\u884c\u92b7\u65b9\u6848\uff0c\u4e26\u5927\u5e45\u62d3\u5c55\u500b\u4eba\u7522\u51fa\u7684\u5ee3\u5ea6\u8207\u901f\u5ea6\u3002 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\u6642\u4ee3\u4f86\u81e8\u4e4b\u524d\uff0c\u8b58\u5225\u52a3\u8cea\u5de5\u4f5c\u901a\u5e38\u76f8\u5c0d\u5bb9\u6613\uff0c\u56e0\u70ba\u5de5\u4f5c\u7684\u300c\u8ce3\u76f8\u300d\u8207\u300c\u5be6\u8cea\u300d\u4e4b\u9593\u81f3\u5c11\u5b58\u5728\u67d0\u7a2e\u9b06\u6563\u7684\u806f\u7e6b\u3002 \u7bc7\u5e45\u3001\u6f64\u8272\u7a0b\u5ea6\u548c\u9023\u8cab\u6027\u96d6\u7136\u4e0d\u662f\u5b8c\u7f8e\u7684\u6307\u6a19\uff0c\u4f46\u5f80\u5f80\u80fd\u53cd\u6620\u51fa\u6295\u5165\u7684\u7cbe\u529b\u3002 \u7136\u800c\uff0cAI \u5207\u65b7\u4e86\u9019\u7a2e\u95dc\u806f\u3002 \u5982\u4eca\uff0c\u751f\u6210\u6d41\u66a2\u4e14\u5f62\u5f0f\u4e0a\u770b\u4f3c\u6b63\u78ba\u7684\u5099\u5fd8\u9304\u3001\u6f14\u793a\u6587\u7a3f\u3001\u4ee3\u78bc\u548c\u5206\u6790\u5831\u544a\u7684\u6210\u672c\u6975\u4f4e\u3002 \u4f46\u5176\u771f\u5be6\u6027\u3001\u56b4\u8b39\u6027\u548c\u76f8\u95dc\u6027\u537b\u96e3\u4ee5\u4fdd\u969c\uff0c\u9664\u975e\u6709\u4eba\u6295\u5165\u6642\u9593\u9032\u884c\u4ed4\u7d30\u6838\u67e5\u3002 \u9019\u7a2e\u8f49\u8b8a\u50ac\u751f\u4e86\u4e00\u7a2e\u300c\u8a55\u4f30\u7a05\u300d\uff08evaluation tax\uff09\uff0c\u5b83\u5e36\u4f86\u7684\u5f8c\u679c\u4e0d\u50c5\u662f\u6280\u8853\u5c64\u9762\u7684\uff0c\u66f4\u662f\u7d44\u7e54\u5c64\u9762\u7684\u3002 \u4f5c\u70ba\u4f01\u696d\u6700\u7a00\u7f3a\u7684\u8cc7\u6e90\uff0c\u300c\u6ce8\u610f\u529b\u300d\u5fc5\u9808\u5f9e\u300c\u751f\u7522\u300d\u74b0\u7bc0\u8f49\u79fb\u5230\u300c\u9a57\u8b49\u300d\u74b0\u7bc0\u3002 \u4f46\u9019\u4e26\u4e0d\u610f\u5473\u8457\u8981\u653e\u6162\u4e00\u5207\u3002 \u5b83\u610f\u5473\u8457\u6211\u5011\u5fc5\u9808\u8a8d\u8b58\u5230\uff0c\u5c0d\u65bc\u7d44\u7e54\u4e2d\u6700\u5177\u50f9\u503c\u7684\u8ca2\u737b\u8005\u800c\u8a00\uff0c\u5176\u6838\u5fc3\u4efb\u52d9\u6b63\u65e5\u76ca\u5f9e\u300c\u8ab0\u80fd\u8d77\u8349\u521d\u7a3f\u300d\u8f49\u8b8a\u70ba\u300c\u8ab0\u80fd\u5224\u65b7\u6587\u7a3f\u4e2d\u7684\u4e3b\u5f35\u662f\u5426\u7ad9\u5f97\u4f4f\u8173\u300d\u3002 \u7531\u65bc\u6ce8\u610f\u529b\u7a00\u7f3a\uff0c\u4e14\u6c7a\u7b56\u8005\u65e9\u5df2\u4e0d\u582a\u91cd\u8ca0\uff0c\u4eba\u5011\u5f88\u5bb9\u6613\u50be\u5411\u65bc\u5c0d\u90a3\u4e9b\u770b\u4f3c\u5b8c\u7f8e\u7684\u7522\u51fa\u9032\u884c\u300c\u6a61\u76ae\u5716\u7ae0\u300d\u5f0f\u7684\u76f2\u76ee\u6279\u51c6\u3002 \u9019\u7a2e\u6377\u5f91\u53ef\u80fd\u4ee3\u50f9\u9ad8\u6602\u3002 2025\u5e7410\u6708\uff0c\u5fb7\u52e4\u6fb3\u5927\u5229\u4e9e\uff08Deloitte Australia\uff09\u540c\u610f\u5411\u653f\u5e9c\u9000\u9084\u90e8\u5206\u6b3e\u9805\uff0c\u539f\u56e0\u662f\u4e00\u4efd\u9577\u9054237\u9801\u7684\u5831\u544a\u88ab\u767c\u73fe\u5305\u542b\u660e\u986f\u7684AI\u751f\u6210\u932f\u8aa4\uff0c\u5176\u4e2d\u5305\u62ec\u5f15\u7528\u4e86\u4e26\u4e0d\u5b58\u5728\u7684\u8ad6\u6587\u4ee5\u53ca\u932f\u8aa4\u6b78\u5c6c\u7684\u6cd5\u5f8b\u5f15\u8a00\u3002 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