摘要
在人工智能时代,企业财务需要与时俱进,积极推进传统财务会计向管理会计的快速转型。基于此,文章概述了财务会计与管理会计的内涵和关系,分析了人工智能下财务会计向管理会计转型的现实困境,并提出了人工智能下财务会计向管理会计转型的路径,以期为相关企业进行财务会计向管理会计的转型提供参考。
In the era of artificial intelligence,corporate finance needs to keep pace with the times and actively promote the rapid transformation from traditional financial accounting to management accounting.Based on this,this paper outlines the connotation and relationship between financial accounting and management accounting,analyzes the realistic dilemma of the transformation from financial accounting to management accounting under artificial intelligence,and proposes the path of transformation from financial accounting to management accounting under artificial intelligence,hoping to provide reference for relevant enterprises in the transformation from financial accounting to management accounting.
作者
兰枝青
LAN Zhi-qing(Sunshine Insurance Co.,Ltd.Fujian Branch)
出处
《当代会计》
2022年第5期73-75,共3页
Contemporary Accounting
关键词
人工智能
财务会计
管理会计
转型
artificial intelligence
financial accounting
management accounting
transformation
