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| AI技术对会计行业影响及人员转型 摘 要 随着经济的不断发展，各个行业为实现降本增效都在陆续引进人工智能的技术。我们已经走进弱人工智能时代，正在向强人工智能时代迈进。现已有的人工智能技术对会计行业及从业人员影响甚大，例如财务机器人的普及。该如何去应对这种影响并让自己处在有竞争力的位置是我们在工作中不得不去思考的问题。本文主要描述人工智能技术对会计行业及从业人员造成哪些方面的影响，根据这些影响分析人工智能技术的长短处以及积极转型为人工智能技术所不可替代的会计人员给出了方向及建议，以帮助会计人员理智转型的完成。 【关键词】人工智能 财务机器人 管理会计 税务会计 会计人员转型 Abstract With the continuous development of economy,the technology of artificial intelligencehas been imported in various industries in order to realize the goal that how to decrease cost and increase efficiency We have entered the weak AI era, are marching into an era of strong AI. Now some artificial intelligence technology has an impact on the accounting profession and its practitioners, such as the spread of financial robot. How to cope with the impact and let yourself in a competitive position are problems we have to think at work. This paper mainly describes the impact of artificial intelligence technology on the accounting industry and its employees,analyzes the advantages and disadvantages of artificial intelligence technology and gives directions and suggestions in a positive way for transformation of accounting personnel who cannot be replaced by artificial intelligence technology, so as to help the completion of rational transformation of accounting personnel. Keywords: artificial intelligence, financial robot,management accounting, tax accounting , accounting personnel transformation. 目 录 1一、AI人工智能概念及影响 1（一）AI人工智能概念 1（二）AI人工智能对大环境的影响 1（三）AI人工智能对会计行业的影响 2二、人工智能技术在会计行业中应用的优势分析 2（一）从企业会计工作结果上看，提升了效率和精准了数据 3（二）从企业管控成本方面看，使精确化管理成为可能 4（三）促进了企业会计人员的结构调整 5三、人工智能技术在会计行业中应用的劣势分析 5（一）工作内容注重事后核算 5（二）工作范围的局限性 5（三）安全性和稳定性隐患 6（四）需要人工的配合 6四、会计人员转型建议与分析 6（一）向技术性复合人才转型及优缺点 7（二）向业务复合型人才转型及优缺点 8（三）向税务会计的转型及优缺点 9结语 10参考文献 |
