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人工智能背景下会计行业的发展趋势研究 被引量:3

Research on the Development Trend of Accounting Industry under the Background of Artifi cial Intelligence
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摘要 人工智能的快速发展使得信息技术不断颠覆传统的行业模式,也给各个行业带来了新的发展契机,会计行业作为传统行业也面临着巨大的挑战。本文首先介绍了人工智能的内涵、目前所处的人工智能阶段及现在或者未来应用于会计的人工智能技术。其次分析了人工智能将会在哪方面以何种程度影响会计行业的发展趋势。再次对现在及未来人工智能在会计领域的具体应用进行了分析。最后给会计行业相关人员应对人工智能发展所需采取的措施给出了建议。 With the rapid development of artificial intelligence,information technology constantly subverts the traditional industry model,and it also brings new development opportunities to various industries.As a traditional industry,accounting industry is also facing great challenges.This paper first introduces the connotation of artificial intelligence,the current stage of artificial intelligence and the application of artificial intelligence technology to accounting at present or in the future.Then this paper analyzes in what aspects and to what extent will artificial intelligence aff ect the development trend of accounting industry.Furthermore,this paper analyzes the specifi c application of artifi cial intelligence to the fi eld of accounting at present and in the future.Finally,some suggestions are given for the accounting industry personnel to cope with the development of artifi cial intelligence.
作者 周晔 ZHOU Ye(Nanjing University of Science and Technology Nanjing,Jiangsu 210094)
机构地区 南京理工大学
出处 《中国商论》 2022年第1期156-159,共4页 China Journal of Commerce
关键词 人工智能 会计行业 大数据 会计模式 措施 artifi cial intelligence accounting industry big data accounting model measures
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