人工智能技术在会计信息化中的应用探究

Application of Artificial Intelligence Technology in Accounting Informatization

人工智能的快速发展推动了现代会计领域的诸多变化。文章考察了近年来人工智能对会计业务、会计理论和会计人员能力的影响。结果表明,首先,人工智能使会计人员从低层次的重复性工作中解脱出来,改变了原有的财务会计工作重心,更加侧重为公司提供信息支持和业务决策;其次,管理会计理论、价值创造理论、管理智能机制理论与人工智能的交叉促进了会计理论的发展;最后,会计工作对财务专业知识要求高,多学科背景复杂,并有赖高校与企业结合培养人才。

The rapid development of artificial intelligence has promoted many changes in the field of modern accounting.This paper examines the impact of AI on accounting business,accounting theory and the ability of accountants in recent years.The results show that AI frees accountants from low-level repetitive work,changes the original focus of financial accounting,and focuses more on providing information for companies to support business decisions;Secondly,the intersection of management accounting theory,value creation theory,management intelligence mechanism theory and artificial intelligence has promoted the development of accounting theory.Third,the accounting work requires a high level of financial professional knowledge,with a complex multidisciplinary background,and relies on the combination of universities and enterprises to cultivate talents.