人工智能背景下财务会计发展的机遇、挑战与展望研究
Research on the Development of Financial Accounting Based on Artificial Intelligence

以人工智能为首的新一代技术变革对人类社会和经济发展都产生巨大的影响。文章以人工智能为出发点，先探究人工智能背景下财务会计的发展机遇，即财务会计出现了会计流程智能化、财会人力资本降低、以及财务会计与管理会计再次融合的机遇。其次，并逐步探究财务会计发展所面临的挑战，即财务会计的发展面临着会计确认难、数据安全难以保障、财会人员出现职业危机等挑战。最后，依据对财务会计发展机遇和挑战的解析，进一步探究财务会计的发展趋势，即人工智能赋能会计发展需要安全与运用并进，加快业财融合和计财融合的发展，不断促使财务会计实现自动化向半智能化迈进。
The new generation of technological change led by artificial intelligence has a huge impact on human society and economic development. Taking AI as the starting point, this paper first explores the development opportunities of financial accounting under the background of AI, that is, the opportunities of accounting process intelligence, accounting human capital reduction, and the re-integration of financial accounting and management accounting. Secondly, it gradually explores the challenges faced by the development of financial accounting, that is, the development of financial accounting is facing challenges such as the difficulty of accounting confirmation, the difficulty of ensuring data security, and the professional crisis of accounting personnel. Finally, based on the analysis of the development opportunities and challenges of financial accounting, this paper further explores the development trend of financial accounting, that is, the development of AI enabled accounting needs to go hand in hand with safety and application, accelerate the development of industry finance integration and accounting finance integration, and constantly promote the automation of financial accounting to move forward to semi intelligence.