论新技术下会计的转型升级和未来发展

发布时间：2018-03-27 19:59

  本文选题：新技术　切入点：服务观　出处：《会计之友》2016年23期

【摘要】：移动互联、人工智能、大数据三大技术已经和正在对财会行业产生多维影响。企业需求的改变成为会计转型升级的内在动力,技术更新成为会计转型升级的外在手段,二者共同作用将推动会计进入"大会计"时代,会计功能将实现从价值反映到价值创造的转变,借助新技术服务企业的决策,解决当今会计的缺陷,促进会计功能的提升,使会计具有新的生存空间和发展前景。
[Abstract]:Three major technologies, mobile interconnection, artificial intelligence and big data, have and are having a multi-dimensional impact on the accounting industry. The change in enterprise demand has become the internal driving force for accounting transformation and upgrading, and technological renewal has become the external means of accounting transformation and upgrading. The combined role of the two will promote the accounting to enter the era of "big accounting", and the accounting function will realize the transformation from value reflection to value creation, with the help of new technology to serve the decision-making of enterprises, solve the defects of current accounting, and promote the improvement of accounting function. So that accounting has a new living space and development prospects.
【作者单位】： 浙江经贸职业技术学院;
【分类号】：F233
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本文编号：1673014