{"title":"试论人工智能发展对会计专业人才需求的影响","authors":"静 凌","doi":"10.33142/mem.v3i1.5799","DOIUrl":"https://doi.org/10.33142/mem.v3i1.5799","url":null,"abstract":"随着人工智能在会计领域的应用,加速了会计职能的转型。我国会计的发展与演进经过了四个时期:手工会计、电算化会计、信息化会计和智能化会计。相应的会计职能也逐步由会计核算与监督转变到会计管理与控制,再转变到财务管理与决策。会计职能的变化将深刻地影响到会计专业的人才,对低级会计人员的需求将急剧下降,同时由于会计职能的转移,对高级会计人员的需求也会随之增长。","PeriodicalId":350596,"journal":{"name":"现代经济管理","volume":"96 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114894371","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1