人工智能会计存在的风险及对策研究  

Research on the Risks And Countermeasures of Artificial Intelligence Accounting

作　　者：李贺[1] LI He(Dalian University of Finance and Economics,Dalian 116622,China)

机构地区：[1]大连财经学院,辽宁大连116622

出　　处：《佳木斯大学社会科学学报》2023年第1期41-43,共3页Journal of Social Science of Jiamusi University

基　　金：国家社会科学基金项目:“‘双循环’新格局下新型城镇化高质量发展的动力机制及路径研究”(22BSH019);哈尔滨商业大学研究生科研创新项目(YJSCX2022-729HSD);辽宁省民办教育协会教育科学“十四五”规划课题:“应用型大学‘双创’教育课程体系研究”(LMJX2021130)。

摘　　要：随着科技的高质量发展,尤其是互联网、大数据的迅速发展给会计行业带来了极大的变革。会计作为一种“商业语言”,在人工智能“数字中国”的建设背景下,不仅迎来机遇,而且面临挑战。将人工智能与会计相融合,分析了通过实现会计流程再造、规避会计信息失真,进而提升会计工作效率、助推会计架构转型,但在数字经济时代也隐藏着诸多风险,如:失业风险、安全风险、边界风险、技术风险、责任风险等一系列问题。针对存在的风险,提出了转变观念、重视安全、建章立制、加强培训、强化责任等相应的对策。With the high-quality development of science and technology,the Internet and big data have brought great changes to the accounting industry.As a‘business language’,accounting not only brings opportunities but also faces challenges in the context of the construction of artificial intelligence‘digital China’.This paper integrates artificial intelligence with accounting,which improves the efficiency of accounting work and promotes the accounting professional structure by changing the traditional accounting process and reducing the distortion of accounting information.However,in the era of digital economy,there are also many risks,such as unemployment risk,security risk,legal risk,technical risk,ethical risk and so on.This paper puts forward corresponding countermeasures and mechanisms such as changing concepts,accounting transformation,optimizing systems,improving regulations,and deep integration.

关 键 词：人工智能会计 会计变革 风险控制 会计人员 

分 类 号：F232[经济管理—会计学]