人工智能時代會計學(xué)專業(yè)的發(fā)展趨勢與轉(zhuǎn)型路徑

中圖分類號：F23；TP18 文獻標志碼：A 文章編碼：1672-7274（2025）07-0168-03

The Development Trend and Transformation Path of Accounting Major in the Era of Artificial Intelligence

WANGYu （UniversityofSanya，Sanya572ooo，China）

Abstract：Theapplicationof artificial intelligence inaspects such as accounting，accounting supervision，and accounting decision-making has brought a huge impact on the development of the traditional accounting major.Based on the analysis of the inffuence of artificial intelligence onthe accounting major，this paper explores the trend of the transformation and development of the accounting major and proposes the path choices for the transformation of the accounting major in the era of artificial intelligence.

Keywords： artificial inteligence; accounting major; transformation path; personnel training

0 引言

當今時代，以人工智能、大數(shù)據(jù)、云計算、區(qū)塊鏈為代表的新一代信息技術(shù)蓬勃發(fā)展，正在深刻改變著人類社會的方方面面。（剩余4739字）