摘要
本文基于财务电算化和财务信息化的发展历史,结合以人工智能为代表的信息技术的发展趋势,对智能财务的基本概念、体系架构等进行了较为深入的探讨,分析了在政府的引导和环境的推动下企业实现智能财务的基本路径,并对未来几年内可能出现的智能财务应用场景进行了探讨。
Based upon the history of accounting computerization and financial management information system,this essay analyses the development trends of information technology represented by artificial intelligence,and discusses the basic concepts and frameworks of accounting intelligence.The research also suggests the possible pathways for enterprises to adopt accounting intelligence under current domestic policies,regulations and social environment.The future outlook of accounting intelligence is discussed as well.
作者
刘勤
杨寅
Liu Qin;Yang Yin
出处
《管理会计研究》
2018年第1期84-90,96,共8页
MANAGEMENT ACCOUNTING STUDIES
