摘要
随着当前经济和科学技术的发展,传统的会计行为已经逐渐不能满足相应的需求,对于会计的研究更多地聚焦到会计行为本身;与此同时,人工智能的出现,不仅对会计行为主体提出了更高的要求,也给会计人员的就业带来了冲击,这就需要会计人员增强自身技能,应对已经来临的挑战。
With the development of economy,science and technology,the traditional accounting behavior has been unable to meet the corresponding needs;At the same time,the emergence of artificial intelligence not only puts forward higher requirements for the accounting behavior subject,but also has an impact on the employment of accounting personnel,which requires accounting personnel to enhance their skills and cope with the coming challenges.
作者
马梓祥
Ma Zixiang(Nanjing University of Finance&Economics,Nanjing,Jiangsu,210023)
出处
《市场周刊》
2021年第10期103-105,共3页
Market Weekly
关键词
会计行为
会计人员
智能财务
accounting behavior
accountants
intelligent finance