人工智能与会计模式变革

发布时间：2018-04-18 21:08

本文选题：人工智能 + 会计模式　；参考：《财会通讯》2017年22期

【摘要】：文章首先论述了人工智能技术带来会计理论与会计实务新的模式,在人工智能技术下,会计数据实现质的飞跃,会计核算模式发生变化。接着,从会计流程、会计报告模式、会计教育模式三个方面探讨了人工智能产生革命的性作用。文章对人工智能是否会取代会计这一问题进行了思考,认为会计是人造系统,需要监督和管理并且会计决策依靠职业判断等,人工智能无法取代会计,并提出了会计应对人工智能的相关建议。
[Abstract]:This paper first discusses the new model of accounting theory and accounting practice brought about by artificial intelligence technology. Under artificial intelligence technology, accounting data achieves a qualitative leap and accounting accounting mode changes.Then, the paper discusses the revolutionary role of artificial intelligence from three aspects: accounting process, accounting reporting model and accounting education mode.This paper discusses whether the artificial intelligence will replace the accounting, and thinks that the accounting is a man-made system, which needs supervision and management, and depends on professional judgment in accounting decision, so the artificial intelligence can not replace the accounting.And put forward the accounting response to artificial intelligence related recommendations.
【作者单位】：南昌大学经济管理学院;
【分类号】：F233;TP18

【相似文献】