类ChatGPT人工智能背景下对会计教育的思考  

Reflections on Accounting Education in the Context ofChatGPT-like Artificial Intelligence

作　　者：李牧阳 王嗣琦 陶思奇 Li Muyang;Wang Siqi;Tao Siqi(Jinshen College,Nanjing Audit University,Nanjing 210023,China)

机构地区：[1]南京审计大学金审学院,南京210023

出　　处：《办公自动化》2025年第3期32-34,共3页Office Informatization

基　　金：2023年江苏省教育厅哲学社会科学研究项目(2023SJYB0693)。

摘　　要：近年来,随着计算机信息相关技术的不断进步,泛用型人工智能迎来显著的发展,其中以ChatGPT为代表的自然语言大模型成为这一技术进展的典型代表。在可预见的未来,人工智能技术在会计领域的广泛应用将对整个行业产生深远的影响。本研究回顾智能技术发展对会计行业的冲击,探讨在类ChatGPT人工智能背景下的会计趋势。分析未来会计趋势对会计教育的影响,并结合对本科毕业生的回访调研结果,在此基础上提出关于未来会计教育发展、课程设计和改革方向的建议。In recent years,with the continuous advancement of computer information technologies,generalpurpose artificial intelligence(AI)has seen significant development,among which large natural language models like ChatGPT have become typical representatives of this technological progress.In the foreseeable future,the extensive application of AI technology in accounting will profoundly impact the entire industry.This study reviews the impact of intelligent technology development on the accounting industry,explores accounting trends in the context of ChatGPT-like AI,analyzes the influence of these trends on accounting education,and proposes suggestions for the development,curriculum design,and reform direction of future accounting education based on the results of a follow-up survey of undergraduate graduates.

关 键 词：ChatGPT 人工智能 会计 教育 

分 类 号：G642[文化科学—高等教育学] TP18[文化科学—教育学] F23[自动化与计算机技术—控制理论与控制工程]