人工智能下企业财务会计向管理会计转型研究  

Research on the Transformation from Enterprise Financial Accounting to Management Accounting in the Context of Artificial Intelligence

作　　者：臧泽华[1] 张欣悦 ZANG Zehua;ZHANG Xinyue(School of Economics and Management,Jilin Institute of Chemical Technology,Jilin City 132022,China)

机构地区：[1]吉林化工学院经济管理学院,吉林吉林132022

出　　处：《吉林化工学院学报》2022年第6期95-98,共4页Journal of Jilin Institute of Chemical Technology

基　　金：吉林化工学院校级重大项目(吉化院重大合字[2020]026)。

摘　　要：以人工智能为代表的高新科技在成为推动经济增长的新动力之源的同时,也为会计行业发展带来了巨大挑战。通过分析在人工智能下企业由财务会计向管理会计转型的必要性和可行性,指出了企业在转型过程中所面临的挑战,同时找出与之对应的策略。High and new technology represented by artificial intelligence has not only become a new driving force to promote economic growth,but also brought challenges to the development of the accounting industry.By analyzing the necessity and feasibility of the transformation of enterprises from financial accounting to management accounting under artificial intelligence,the author points out the challenges faced by enterprises in the process of transformation,and works out the corresponding strategies.

关 键 词：人工智能 会计转型 财务会计 管理会计 

分 类 号：F234.3[经济管理—会计学]