人工智能时代核算型会计转化为管理型会计研究

Research on Accounting Management of Accounting Transformation in the Age of Artificial Intelligence

人工智能革命以燎原之势渗透于各行业,世界第四次工业革命之火已经悄然蔓延,传统的会计行业格局需重新洗牌,会计行业受到极大的冲击和影响。实现向管理会计的转型,是会计人员不被时代淘汰的必然选择,同时还需重视转移好自身工作重心。本文探讨人工智能时代核算型会计如何转化为管理型会计,首先指明具体的发展背景,并结合管理会计与财务会计的关系,通过分析核算型会计在人工智能时代下向管理型会计的转化问题,寻求转型的驱动因素,以期通过针对性的应对策略,使得会计人员成为无法被替代的复合型人才,顺应时代的需求,转变自身职业定位,实现人工智能时代下的良好转型发展。

The article will mainly focus on exploring the accounting management of accounting in the era of artificial intelligence,first pointing out the specific background of development,and combining the relationship between management and financial accounting,through the analysis of accounting accounting in the era of artificial intelligence,Accountants will be made to become irreplaceable and complex talent and adapt to the demand of the times,transform their own professional orientation,and realize the good transformation development in the era of artificial intelligence,driving factors of the transformation to management accounting are sought.