本文選題：人工智能 + 會計模式　； 參考：《財會通訊》2017年22期

【摘要】：文章首先論述了人工智能技術帶來會計理論與會計實務新的模式,在人工智能技術下,會計數(shù)據(jù)實現(xiàn)質的飛躍,會計核算模式發(fā)生變化。接著,從會計流程、會計報告模式、會計教育模式三個方面探討了人工智能產生革命的性作用。文章對人工智能是否會取代會計這一問題進行了思考,認為會計是人造系統(tǒng),需要監(jiān)督和管理并且會計決策依靠職業(yè)判斷等,人工智能無法取代會計,并提出了會計應對人工智能的相關建議。
[Abstract]:This paper first discusses the new model of accounting theory and accounting practice brought about by artificial intelligence technology. Under artificial intelligence technology, accounting data achieves a qualitative leap and accounting accounting mode changes.Then, the paper discusses the revolutionary role of artificial intelligence from three aspects: accounting process, accounting reporting model and accounting education mode.This paper discusses whether the artificial intelligence will replace the accounting, and thinks that the accounting is a man-made system, which needs supervision and management, and depends on professional judgment in accounting decision, so the artificial intelligence can not replace the accounting.And put forward the accounting response to artificial intelligence related recommendations.
【作者單位】： 南昌大學經(jīng)濟管理學院;
【分類號】：F233;TP18

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