淺談人工智能在管理會(huì)計(jì)中的應(yīng)用

摘 要：當(dāng)前，AI在財(cái)務(wù)會(huì)計(jì)領(lǐng)域（如審計(jì)自動(dòng)化、發(fā)票識(shí)別）的應(yīng)用已較為成熟，但其在管理會(huì)計(jì)場(chǎng)景（如動(dòng)態(tài)預(yù)算、戰(zhàn)略模擬）的實(shí)踐仍處于探索階段。現(xiàn)有研究多聚焦技術(shù)可行性，而對(duì)組織適配性、倫理風(fēng)險(xiǎn)等系統(tǒng)性問(wèn)題的探討不足。本文重點(diǎn)針對(duì)人工智能在管理會(huì)計(jì)中應(yīng)用可行性分析、以及注意事項(xiàng)等展開(kāi)分析。

關(guān)鍵詞：人工智能；管理會(huì)計(jì)；注意事項(xiàng)

LIU Qingqing

（Guangzhou College of Business and Industry，GuangZhou，528000）

Abstract： Currently， the application of AI in the field of financial accounting （such as audit automation and invoice recognition） has become relatively mature， but its practice in management accounting scenarios （such as dynamic budgeting and strategic simulation） is still in the exploratory stage. Existing research mainly focuses on technical feasibility， while discussions on systemic issues such as organizational adaptability and ethical risks are insufficient. This article focuses on the feasibility analysis of the application of artificial intelligence in management accounting， as well as considerations.

Key words： Artificial intelligence; management accounting; Precautions

一、引言

在數(shù)字經(jīng)濟(jì)時(shí)代，企業(yè)管理會(huì)計(jì)的職能逐漸從傳統(tǒng)的成本核算與報(bào)表編制轉(zhuǎn)向戰(zhàn)略決策支持與風(fēng)險(xiǎn)控制。（剩余3245字）