人工智能时代财务会计向管理会计的转型

Transformation From Financial Accounting to Management Accounting in the Era of Artificial Intelligence

财务会计和管理会计的区别主要体现在服务对象和服务目的不同,工作指向性不同。财务会计侧重于对企业收入、支出等账目进行管理,而管理会计侧重于对财务数据进行深度解析。财务会计的工作是确定性的,相对而言更为简单,用人工智能可以代替。而管理会计的工作是不确定的,受市场等多方面因素的影响较大,相对而言更为复杂。管理会计是当下急需的,人工智能无法替代。人工智能时代背景下财务会计向管理会计转型的必然性主要体现在财务会计自身具有局限性,不得不向管理会计转型,而且企业要求财务会计向管理会计转型,人工智能的发展也促进了财务会计向管理会计转型,财务会计自身也有对工作转型的诉求。人工智能时代背景下,财务会计向管理会计转型,需转变思想和观念,提升自身的职业能力,应依托企业的培养与支持。

The difference between financial accounting and management accounting is mainly reflected in the different service objects and objectives,and the different work orientations.Financial accounting focuses on the management of corporate income and expenditure accounts,while management accounting focuses on the in-depth analysis of financial data.The work of financial accounting is deterministic,relatively simpler,and can be replaced by artificial intelligence,and the work of management accounting is uncertain,and is greatly affected by various factors such as the market,and is relatively more complicated.And management accounting is urgently needed now,and artificial intelligence cannot replace it.The inevitability of the transformation from financial accounting to management accounting in the context of the era of artificial intelligence is mainly reflected in:financial accounting has its own limitations and has to transform to management accounting,and companies require financial accounting to transform to management accounting.The development of artificial intelligence has also promoted financial accounting to transform to management accounting,financial accounting also has its own demands for job transformation.The transformation of financial accounting to management accounting in the context of the era of artificial intelligence need:financial accounting changing ideas and concepts,enhancing its professional ability,and relying on the cultivation and support of enterprises.