人工智能时代财务会计向管理会计的转型探索

Exploration on the Transformation from Financial Accounting to Management Accounting in the Artificial Intelligence Age

随着互联网和人工智能的快速发展,会计行业受到了前所未有的冲击,面对科学技术的发展,会计行业的职能发生了变化,在这样的大趋势下,会计人员应该积极提高自身的综合素质和业务能力。人工智能技术不断发展,会计人员只有积极从财务会计转型为管理会计,认清时代发展趋势,提高业务能力和团队沟通能力,才能在社会发展的大潮流中不被人工智能取代,守住自己的位置,实现自己的价值。基于此,论文对人工智能时代财务会计向管理会计的转型展开了探索。

With the rapid development of the internet and artificial intelligence,the accounting industry has been hit by an unprecedented impact.In the face of the development of science and technology,the functions of the accounting industry have changed.Under such a general trend,accounting personnel should actively improve their comprehensive quality and business ability.With the continuous development of artificial intelligence technology,only by actively transforming from financial accounting to management accounting,recognizing the development trend of the times and improving the ability of business and team communication,can accountants not be replaced by artificial intelligence in the trend of social development,and keep their position and realize their value.Based on this,the paper explores the transformation from financial accounting to management accounting in the era of artificial intelligence.