人工智能对会计行业的影响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。关键词人工智能；会计行业；会计人员；影响TheInfluenceofArtificialIntelligenceonAccountingIndustryAbstractWiththedevelopmentplanofnewgenerationartificialintelligenceissuedbytheStateCouncil,thedevelopmentofartificialintelligencehasbecomeanationalstrategy.Inrecentyears,artificialintelligencehaspenetratedintotheaccountingindustryrapidly.ThecooperationbetweenDeloitteToucheTohmatsu,oneofthefourlargestinternationalaccountingfirms,andKirasystemsshowsthatthedevelopmenttrendofartificialintelligenceintheaccountingindustryisirreversible.Intoday'seraofbigdata,artificialintelligencetechnologybegantoaffectallareasofsociety,imperceptiblychangingpeople'slives,accountingindustryisnoexception.Basedontheconceptanddevelopmentofartificialintelligence,thispaperanalyzesthepositiveandnegativeimpactofartificialintelligenceontheaccountingindustry,andputsforwardcountermeasuresfortheaccountingindustryandeventheaccountingpractitionerstocopewiththechallenges.Thistopicwillstudytheaccountingindustryintheeraofartificialintelligencefromaprofessionalpointofview,comprehensivelyunderstandtheoperationandimplementationconditionsofartificialintelligence,andprovidecountermeasuresforrelevantaccountingentitiestocopewiththearrivaloftheeraofartificialintelligence,soastoprovideimportantreferenceforthetransformationanddevelopmentoftheaccountingindustry.Keywordsartificialintelligence;accountingprofession;influence；accountingpersonnelPAGE\*MERGEFORMAT14目录TOC\o"1-2"\h\uHYPERLINK\l_Toc28592引言3HYPERLINK\l_Toc7609一人工智能的技术概念以及在会计行业应用现状及展望3HYPERLINK\l_Toc32750（一）人工智能概述3HYPERLINK\l_Toc15568（二）人工智能的作用4HYPERLINK\l_Toc8788（三）人工智能在会计行业的应用4HYPERLINK\l_To