淺談人工智能發(fā)展對(duì)會(huì)計(jì)專業(yè)人才需求的影響

摘 要：隨著人工智能在會(huì)計(jì)領(lǐng)域的應(yīng)用，加速了會(huì)計(jì)職能的轉(zhuǎn)型。我國(guó)會(huì)計(jì)的發(fā)展演變過(guò)程大致經(jīng)歷了手工會(huì)計(jì)、會(huì)計(jì)電算化、會(huì)計(jì)信息化和智能會(huì)計(jì)等四個(gè)階段，相應(yīng)的會(huì)計(jì)職能也逐步由會(huì)計(jì)核算與監(jiān)督轉(zhuǎn)變到會(huì)計(jì)管理與控制，再轉(zhuǎn)變到財(cái)務(wù)管理與決策。會(huì)計(jì)職能的轉(zhuǎn)變將對(duì)會(huì)計(jì)專業(yè)人才產(chǎn)生深遠(yuǎn)的影響，低端會(huì)計(jì)人才的需求量會(huì)大幅減少，而因?yàn)闀?huì)計(jì)職能的重心轉(zhuǎn)移，高端會(huì)計(jì)人才的需求會(huì)大幅增加。（剩余3548字）