华北水利水电大学学报（社会科学版）

财务应用人工智能作为新一轮科技革命下的会计技术进步和管理创新,对会计工作有替代和补充双重影响。人工智能对会计工作的影响主要基于财务应用人工智能的替代性、协同性、经济性三个技术经济特征。科学评估人工智能对会计工作的影响、推动会计人员转变知识技能结构、推进高等院校会计人才培养模式改革,是积极应对人工智能对会计工作影响的路径选择。

Application of artificial intelligence in accounting is the accounting technical progress and management innovation under the new scientific and technological revolution, which has the dual influence of substitution and supplement on accounting work. The influence of artificial intelligence on accounting work results from the three technical-economy characteristics of accounting application of artificial intelligence: substitution, synergy and economy. In order to deal with the influence of artificial intelligence on accounting work, we should start from three specific paths: scientific evaluation of the impact of artificial intelligence on accounting work, driving accountants to change their knowledge and skill structure, and promoting the reform of accounting personnel training mode in colleges and universities.