人工智能对会计的影响

The impact of artificial intelligence on accounting

近几年人工智能对企业行业的影响越来越显著,先是智能系统上线再是财务机器人的应用,会计人员已无法忽视其存在而必须做出改变。文章首先从会计假设、会计信息披露和会计核算三方面浅析人工智能对会计理论的影响,再阐述了人工智能对会计实务的冲击,最后说明人工智能促进会计转型,进而更好地为企业战略服务。

The impact of artificial intelligence on the business industry has become more and more significant in recent years,first with the coming online of intelligent systems and then with the application of financial robots,accountants can no longer ignore its existence but must make changes.This paper firstly analyzes the impact of artificial intelligence on accounting theory from three aspects:accounting assumptions,accounting disclosure and accounting,then explains the impact of artificial intelligence on accounting practice,and finally shows that artificial intelligence promotes accounting transformation and thus better serves corporate strategy.