目录摘要.................................................................................I前言................................................................................11人工智能在会计行业应用现状.........................................................11.1人工智能概述.................................................................11.2人工智能的作用...............................................................11.3人工智能在会计行业的应用.....................................................12人工智能对会计行业的积极影响.......................................................22.1替代高重复性工作，提高会计工作效率...........................................22.2提高会计信息质量.............................................................22.3减少了财务造假情况的发生.....................................................22.4节省成本，降低从业人员压力...................................................33.人工智能对会计行业的消极影响.......................................................33.1会计人员就业压力增大.........................................................33.2财务信息泄露风险加大.........................................................34.人工智能时代会计人员的应对策略.....................................................44.1扭转传统会计行业思想观念.....................................................44.2尽快实现传统会计向管理会计转型...............................................44.3会计人员需掌握人工智能处理方法...............................................54.4以积极的视角来看待人工智能...................................................5结论................................................................................6致谢................................................................................8II摘要随着国务院下发《新一代人工智能发展规划》，人工智能的发展正式.上升为国家战略。近年来人工智能向会计行业迅速渗透，国际四大会计师事务所之一的德勤与KiraSystems合作更是表明人工智能在会计行业的发展趋势不可逆转。在当今大数据的时代背景下，人工智能技术开始影响社会的各个领域，潜移默化地改变着人们的生活，会计行业也毫无例外。文章从人工智能的概念以及发展现状出发，分析了人工智能对会计行业带来的积极和消极影响，同时给出了会计行业乃至会计从业者应对挑战的对策。本课题将从专业的角度对人工智能时代下的会计行业进行研究，全面了解人工智能的运作和实现条件，为相关会计主体如何应对人工智能时代的到来提供对策，从而为会计行业的转型与发展提供重要的借鉴意义。关键字：人工智能、会计行业、影响IIAbstractWiththedevelopmentplanofnewgenerationartificialintelligenceissuedbytheStateCouncil,thedevelopmentofartificialintelligencehasbecomeanationalstrategy.Inrecentyears,artificialintelligencehaspenetratedintotheaccountingindustryrapidly.ThecooperationbetweenDeloitteToucheTohmatsu,oneofthefourlargestinternationalaccountingfirms,andKirasystemsshowsthatthedevelopmenttrendofartificialintelligenceintheaccountingindustryisirreversible.Intoday'seraofbigdata,artificialintelligencetechnologybegantoaffectallareasofsociety,imperceptiblychangingpeople'slives,accountingindustryisnoexception.Basedontheconceptanddevelopmentofartificialintelligence,thispaperanalyzesthepositiveandnegativeimpactofartificialintelligenceontheaccountingindustry,andputsforwardcountermeasuresfortheaccountingindustryandeventheaccountingpractitionerstocopewiththechallenges.Thistopicwillstudytheaccountingindustryintheeraofartificialintelligencefr...
