人工智能时代财务会计向管理会计转型研究

Xinyuan Wang
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引用次数: 1

摘要

在人工智能时代,先进的信息技术被应用到企业财务工作中,改变了传统财务会计的功能、工作对象和结构。与此同时,先进的技术使得财务会计工作无法满足时代发展的需要,促进了财务会计向管理会计的转变。本文将在分析人工智能对财务会计影响的基础上,结合两者的特点,分析人工智能时代财务会计存在的问题和管理会计的优势。笔者就如何实现有效转型提出了几点看法。
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Research on the Transition from Financial Accounting to Management Accounting in the Era of Artificial Intelligence
In the era of artificial intelligence, advanced information technology has been applied to corporate financial work, changing the functions, work objects, and structure of traditional financial accounting. At the same time, advanced technology makes the financial accounting work unable to meet the needs of the development of the times, which promotes the transition from financial accounting to management accounting. Based on the analysis of the impact of artificial intelligence on financial accounting, this article will combine the characteristics of the two to analyze the problems of financial accounting in the artificial intelligence era and the advantages of management accounting. The author offers several views on how to achieve effective transformation.
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