Challenges and Innovations of Colleges Accounting System from the Perspective of Artificial Intelligence

Artificial intelligence is the technology which takes simulating and expanding human intelligence as the core. In 2019, the Government Accounting System was officially implemented, and colleges and other administrative institutions will implement the "Double Accounting System". Artificial intelligence is facing great opportunities and challenges in improving the accounting system of colleges and universities. This paper analyses the above opportunities and challenges, and puts forward the innovation models of college accounting system from the perspective of artificial intelligence, including intelligent parallel accounting model, intelligent sequential accounting model, intelligent automatic accounting model and intelligent separate accounting model to provide references for the adjustment of accounting information system in colleges and universities.