A Brief Discussion on the Transformation from Financial Accounting to Management Accounting under the Background of Artificial Intelligence
邵一洺 SHAO Yi-ming
（黑龙江科技大学，哈尔滨 150028）
（Heilongjiang University of Science and Technology，Harbin 150028，China）
摘要： 在如今这个人工智能高速发展的时代，基层的传统财务会计人员已经饱和，而高水平、复合型管理会计人员仍然处于稀缺状态，传统的财务基础工作将由人工智能所取代，传统财务会计人员的工作面临转型。本文以财务会计在企业管理现状为切入点，通过财务会计的特点和局限性，通过研究业务内容和整合企业财务资源，将财务会计转化为管理会计，为企业开发管理会计系统，建立和完善会计制度。
Abstract: In today's era of rapid development of artificial intelligence, traditional financial accounting personnel at the grassroots level have been saturated, while high-level and compound management accounting personnel are still in a state of scarcity. Traditional financial basic work will be replaced by artificial intelligence. Traditional financial accounting personnel work is undergoing transformation. This paper takes the current situation of financial accounting in enterprise management as the breakthrough point, through the characteristics and limitations of financial accounting, through the study of business content and the integration of enterprise financial resources, the financial accounting is transformed into management accounting, the management accounting system is developed for the enterprise, and the accounting system is established and perfected.
关键词： 人工智能；管理会计；财务会计
Key words: artificial intelligence；management accounting；financial accounting
中图分类号：F275 文献标识码：A 文章编号：1006-4311（2022）18-038-03
DOI:10.3969/j.issn.1006-4311.2022.18.013.
文章出处：邵一洺. 浅议人工智能背景下财务会计向管理会计的转型[J]. 价值工程,2022,41(18):38-40.
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