本文選題：新技術(shù)　切入點(diǎn)：服務(wù)觀　出處：《會(huì)計(jì)之友》2016年23期

【摘要】：移動(dòng)互聯(lián)、人工智能、大數(shù)據(jù)三大技術(shù)已經(jīng)和正在對(duì)財(cái)會(huì)行業(yè)產(chǎn)生多維影響。企業(yè)需求的改變成為會(huì)計(jì)轉(zhuǎn)型升級(jí)的內(nèi)在動(dòng)力,技術(shù)更新成為會(huì)計(jì)轉(zhuǎn)型升級(jí)的外在手段,二者共同作用將推動(dòng)會(huì)計(jì)進(jìn)入"大會(huì)計(jì)"時(shí)代,會(huì)計(jì)功能將實(shí)現(xiàn)從價(jià)值反映到價(jià)值創(chuàng)造的轉(zhuǎn)變,借助新技術(shù)服務(wù)企業(yè)的決策,解決當(dāng)今會(huì)計(jì)的缺陷,促進(jìn)會(huì)計(jì)功能的提升,使會(huì)計(jì)具有新的生存空間和發(fā)展前景。
[Abstract]:Three major technologies, mobile interconnection, artificial intelligence and big data, have and are having a multi-dimensional impact on the accounting industry. The change in enterprise demand has become the internal driving force for accounting transformation and upgrading, and technological renewal has become the external means of accounting transformation and upgrading. The combined role of the two will promote the accounting to enter the era of "big accounting", and the accounting function will realize the transformation from value reflection to value creation, with the help of new technology to serve the decision-making of enterprises, solve the defects of current accounting, and promote the improvement of accounting function. So that accounting has a new living space and development prospects.
【作者單位】： 浙江經(jīng)貿(mào)職業(yè)技術(shù)學(xué)院;
【分類號(hào)】：F233
，

本文編號(hào)：1673014