人工智能时代:中国未来会计信用体系的重构

The Era of Artificial Intelligence:Reconstruction of China's Future Accounting Credit System

会计人工智能时代的到来,在为技术革命带来创新的同时也将对现有会计伦理和信用体系形成颠覆。中国要在世界技术战略中领先需要调整现在会计信用体系与之相适应。因此,结合中国会计信用体系的现状、问题,对人工智能时代的重构进行了研究。

The era of accounting artificial intelligence not only brings innovation for technological revolution but also subvert existing accounting ethics and credit system. In order to hold leading position in world technology strategy, China should adjust the current accounting credit system to meet the needs of China＇s accounting credit system. The status quo, problems and reconstruction of the era of artificial intelligence are studied.