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对人工智能时代下财务会计向管理会计转型的分析 被引量:9

Analysis of the Transformation from Financial Accounting to Management Accounting Under the Artificial Intelligence Era
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摘要 在人工智能时代,各个领域都在广泛地应用人工智能,搜集和存储数据的方式也发生了巨大的改变。对财务人员来说,继续采用传统思维方式去搜集、整理、分析海量数据显然是无法达到预期效果的。因此,财务会计向管理会计转型就成了必然趋势。论文探讨了人工智能下财务会计向管理会计转型的必要性以及转型中所要面临的问题,并提出人工智能时代下财务会计向管理会计转型的合理建议。 In the era of artificial intelligence,artificial intelligence is widely applied in various fields,and the way of collecting and storing data has also changed greatly.For financial personnel,to continue to use the traditional way of thinking to collect,collate and analyze massive data is obviously unable to achieve the expected effect.Therefore,the transformation from financial accounting to management accounting has become an inevitable trend.This paper discusses the necessity of the transformation from financial accounting to management accounting under the condition of artificial intelligence and the problems in the transformation,and puts forward some reasonable suggestions for the transformation from financial accounting to management accounting under the condition of artificial intelligence.
作者 涂湘蕻 TU Xiang-hong(School of Accounting,Guangdong University of Foreign Studies,Guangzhou 510006,China)
出处 《中小企业管理与科技》 2020年第28期62-63,共2页 Management & Technology of SME
关键词 财务会计 管理会计 人工智能 financial accounting management accounting artificial intelligence
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