人工智能对中国高等会计教育的影响和启发  

The Influence and Inspiration of Artificial Intelligence on Chinese Higher Accounting Education

作　　者：马一博 陈梦茹 Ma Yibo;Chen Mengru

机构地区：[1]西南财经大学天府学院

出　　处：《科教文汇》2019年第17期101-102,共2页Journal of Science and Education

摘　　要：伴随人工智能时代的来临,人工智能技术逐步应用于各行各业,导致大量的工作岗位流失。尤其在会计行业,人工智能凭借其高效以及极低的错误率,代替了许多的基础财务会计工作,而此类会计从业人员在中国的比例高达77%。未来,伴随着人工智能技术的不断提升和革新,会计行业从业人员面临的挑战十分巨大。人工智能时代的到来对会计从业人员提出了更高的要求,加速着会计行业的革新,也引导着行业革新的方向。中国的高等会计教育需要作出改革去应对人工智能对会计行业带来的冲击。With the advent of the era of artificial intelligence, artificial intelligence technology is gradually applied in all walks of life, resulting in a large number of job losses. In particular, in the accounting industry, AI has replaced many basic financial accounting jobs with its high efficiency and extremely low error rate, and the proportion of such accounting practitioners in China is as high as 77%. In the future, with the continuous improvement and innovation of artificial intelligence technology, accounting practitioners will face great challenges. The arrival of artificial intelligence era puts forward higher requirements for accounting practitioners, accelerates the innovation of accounting industry, and also guides the direction of industry innovation. How to make the reform to deal with the impact of artificial intelligence on the accounting industry in China's higher accounting education has become an important topic.

关 键 词：会计教育 人工智能 影响和启发 

分 类 号：G642[文化科学—高等教育学]