摘要
随着人工智能技术的迅猛发展,财务会计面临着从传统的数据处理到更加注重决策支持和战略规划的转型。本文通过对人工智能时代下企业财务会计向管理会计的转型进行研究,探讨了人工智能在管理会计中的应用,并分析了这种转型给企业带来的影响与挑战。研究表明,在人工智能时代,财务会计需要与管理会计相结合,通过人工智能技术提供精准、实时的决策支持和战略规划,以推动企业的可持续发展。
With the rapid development of artificial intelligence(AI)technology,financial accounting is facing a transformation from traditional data processing to a focus on decision support and strategic planning.This study explores the transformation of corporate financial accounting to management accounting in the era of AI,discusses the application of AI in management accounting,and analyzes the impact and challenges brought by this transformation to businesses.The research indicates that in the era of AI,financial accounting needs to integrate with management accounting to provide precise and real-time decision support and strategic planning through AI technology,promoting sustainable development for enterprises.
作者
张道玲
DaoLing Zhang(Guangdong Lingnan Vocational and Technical College,Guangzhou,Guangdong Province,China 510663)
关键词
人工智能
财务会计
管理会计
决策支持
战略规划
Artificial intelligence
Financial accounting
Management accounting
Decision support
Strategic planning