本文選題：人工智能 + 會(huì)計(jì)模式　； 參考：《財(cái)會(huì)通訊》2017年22期

【摘要】：文章首先論述了人工智能技術(shù)帶來會(huì)計(jì)理論與會(huì)計(jì)實(shí)務(wù)新的模式,在人工智能技術(shù)下,會(huì)計(jì)數(shù)據(jù)實(shí)現(xiàn)質(zhì)的飛躍,會(huì)計(jì)核算模式發(fā)生變化。接著,從會(huì)計(jì)流程、會(huì)計(jì)報(bào)告模式、會(huì)計(jì)教育模式三個(gè)方面探討了人工智能產(chǎn)生革命的性作用。文章對(duì)人工智能是否會(huì)取代會(huì)計(jì)這一問題進(jìn)行了思考,認(rèn)為會(huì)計(jì)是人造系統(tǒng),需要監(jiān)督和管理并且會(huì)計(jì)決策依靠職業(yè)判斷等,人工智能無法取代會(huì)計(jì),并提出了會(huì)計(jì)應(yīng)對(duì)人工智能的相關(guān)建議。
[Abstract]:This paper first discusses the new model of accounting theory and accounting practice brought about by artificial intelligence technology. Under artificial intelligence technology, accounting data achieves a qualitative leap and accounting accounting mode changes.Then, the paper discusses the revolutionary role of artificial intelligence from three aspects: accounting process, accounting reporting model and accounting education mode.This paper discusses whether the artificial intelligence will replace the accounting, and thinks that the accounting is a man-made system, which needs supervision and management, and depends on professional judgment in accounting decision, so the artificial intelligence can not replace the accounting.And put forward the accounting response to artificial intelligence related recommendations.
【作者單位】： 南昌大學(xué)經(jīng)濟(jì)管理學(xué)院;
【分類號(hào)】：F233;TP18

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本文編號(hào)：1770054