“新基建”时代对会计行业数字化的影响及对策

The Influence of "New Infrastructure" Era on the Digitization of Accounting Industry and the Countermeasures

近年来,随着“新基建”的不断深入发展与应用,与之相关的各行各业发生了深刻变化,并对核算与监督这两项会计基本职能产生了不同程度的影响。论文通过讨论“新基建”时代下5G、大数据和人工智能与会计的深度融合发展,分析了在“新基建”时代下传统会计行业面临的机遇与挑战,并提出了针对性的对策。

In recent years,with the continuous in-depth development and application of"new infrastructure",the related industries have undergone profound changes,and it also has a different degree of influence on the two basic functions of accounting,namely accounting and supervision.By discussing the deep integration and development of 5G,big data,artificial intelligence and accounting in the"new infrastructure"era,the paper analyzes the opportunities and challenges faced by the traditional accounting industry in the"new infrastructure"era,and puts forward the corresponding countermeasures.