摘要
随着人工智能技术的发展,智能化会计核算系统成为会计发展的趋势。本文研究了会计核算智能化,重点在于实现学习和推理功能。采用机器学习算法,基于改进的关联规则挖掘算法(Apriori)和属性归纳学习算法,探索会计核算智能解决方案,促进会计人员的角色转变。本文结合会计实务流程,设计了智能会计核算系统,并实现了学习、推理和智能判断功能,为会计智能化研究与实践开辟了新途径。
With the development of artificial intelligence technology,intelligent accounting system has become the trend of accounting development.In this paper,the intelligent accounting is studied,and the emphasis is on the realization of learning and reasoning.Using machine learning algorithm,based on improved Apriori algorithm and attribute inductive learning algorithm,to explore the intelligent solution of accounting,and promote the role change of accountants.This paper designs and implements an intelligent accounting system,which has the functions of learning,reasoning and intelligent judgment,and successfully realizes the expected functions,which opens up a new way for the research and practice of intelligent accounting.
作者
吴浩忠
陈思彤
WU Haozhong;CHEN Sitong(Wuxi Institute of Commerce,Wuxi 214000,China)
出处
《科技创新与生产力》
2024年第4期141-144,共4页
Sci-tech Innovation and Productivity
基金
江苏高校哲学社会科学研究项目(2021SJB1357)
无锡商业职业技术学院智能财务协同创新中心项目(KYPT23304)
横向科研项目(KJHX23098)。
关键词
智能会计核算
布尔映射矩阵
关联规则
属性归纳学习
intelligent accounting
Boolean mapping matrix
association rule
attribute inductive learning