Chat GPT在会计领域的应用及风险分析  

Application and Risk Analysis of Chat GPT in Accounting Field

作　　者：孙铭洁 SUN Mingjie(School of Economics and Management,Yangtze University,Jingzhou 434022,China)

机构地区：[1]长江大学经济与管理学院,湖北荆州434022

出　　处：《商业观察》2025年第2期38-40,45,共4页BUSINESS OBSERVATION

摘　　要：近几年横空出世的Chat GPT是一种具有强大语言系统的人工智能,它的产生对财务领域的发展有着积极的影响,但其在运用的过程中也面临一定的风险危机。文章基于对会计领域的自动化报告生成、数据分析、客户支持、流程优化和合规性检查中的应用,发现其可能存在的信息错误风险、数据安全风险、会计伦理风险,并根据每种风险提出相应的对策。Chat GPT,which has emerged in recent years,is an artificial intelligence with a powerful language system.Its emergence has the positive impact on the development of the financial field,but it also faces certain risks in the process of application.Based on the application of automated report generation,data analysis,customer support,process optimization and compliance check in the accounting field,this paper finds the possible risks of information error,data security and accounting ethics,and then puts forward corresponding countermeasures according to each risk.

关 键 词：Chat GPT 会计应用 风险 对策 

分 类 号：F275[经济管理—企业管理]