人工智能视角下皮革企业财务会计向管理会计转型研究

Transformation from Financial Accounting to Management Accounting in Leather Enterprises from the Perspective of Artificial Intelligence

现阶段,传统皮革企业财务会计模式已经不能满足企业的数字智能化发展需求。文章以皮革企业财务转型升级趋势为研究背景,总结了传统皮革企业财务会计的弊端;分析了在人工智能技术影响下皮革企业财务会计向管理会计转型的必要性与设定目标范畴;从财务制度规范、系统平台操作、专业能力培训方面提出了皮革企业财务会计向管理会计转型路径,以期通过对皮革企业管理会计转型思路规划,为皮革企业财务降本增效提供一定的参考建议。

At present,the traditional financial accounting model of leather enterprises can no longer meet the digital intelligent development needs of enterprises.Taking the trend of financial transformation and upgrading in leather enterprises as the research background,the paper summarizes the drawbacks of traditional financial accounting in leather enterprises,and analyzes the necessity and goal setting scope of the transformation from financial accounting to management accounting in leather enterprises under the influence of artificial intelligence technology.The transformation path from financial accounting to management accounting in leather enterprises has been proposed from the aspects of financial system standardization,system platform development,and professional ability training.The aim is to provide certain reference suggestions for the financial cost reduction and efficiency increase of leather enterprises by planning the transformation ideas of management accounting in leather enterprises.