摘要
随着科技的快速发展,人工智能的出现为人类的日常生活和生产方式带来了翻天覆地的改变,其在越来越多的领域创造了价值。人工智能与人类大脑相比更具有优越性,能更科学地处理财务信息,大大提高了工作效率,提升会计信息质量。人工智能就像一把双刃剑,促进会计工作发展的同时,会计人员也面临失业的危机。该文通过人工智能应用现状进行分析,引出人工智能对会计行业及会计人员的影响,思考在人工智能背景下会计人员应具备哪些职业素养。
With the rapid development of science and technology,the emergence of artificial intelligence has brought earth shaking changes to human daily life and production mode,creating value in more and more fields.Compared with human brain,artificial intelligence has more advantages.It can process financial information more scientifically,greatly improve work efficiency and improve the quality of accounting information.Artificial intelligence is like a double-edged sword,promoting the development of accounting work at the same time,accounting personnel are also facing the crisis of unemployment.This paper analyzes the current situation of the application of artificial intelligence,leads to the influence of artificial intelligence on the accounting industry and accounting personnel,and considers what professional qualities accounting personnel should have under the background of artificial intelligence.
作者
罗丽华
于洋
LUO Lihua;YU Yang(Heilongjiang College of Business and Technology,Harbin,Heilongjiang Province,150025 China)
出处
《科技资讯》
2021年第15期247-249,共3页
Science & Technology Information
关键词
人工智能
财务
会计人员
职业素养
Artificial intelligence
Finance
Accountants
Professionalism