尚佳鑫　趙夢雅　陳陽

Abstract：The breakthrough of artificial intelligence brings opportunities and challenges to the accounting industry.Accountants will be freed from the tedious work of the past and put into more valuable work.

Keywords：Artificial intelligence;Accounting;Impact

I.The difference between traditional accounting and artificial intelligence accounting

In the era of accounting computerization，accounting vouchers and financial statements will be automatically generated and saved.Computerization has become one of the basic skills of accounting.But as any accountant knows，accounting is a rigorous and efficient profession.However，some companies have a large business volume，and todays computerization is far from meeting the needs of diversified accounting subjects.In the near future，entering the era of artificial intelligence accounting，accounting vouchers，general ledgers，sub ledgers and financial statements are automatically generated by computers.With the help of voice input and automatic scanning，financial software can completely replace manual work and adapt to the new era of accounting industry.

II.Artificial intelligence brings benefits to accounting industry

（1）Improve accounting efficiency

Artificial intelligence saves time cost in basic accounting processing，and improves efficiency and accuracy of accounting work.Financial robot and other technologies can continuously，efficiently，accurately and automatically generate certificates，accounts，forms，etc.，which can be easily expanded and upgraded，saving labor costs such as enterprise recruitment，on-the-job training，continuing education，daily management，salary，etc.

（2）Improve the quality of accounting information

The application of artificial intelligence blockchain technology in the field of accounting can solve the problem of information opacity and distrust，eliminate deliberate tampering or fraud，and improve the accuracy of accounting information.AI can automatically confirm，record，count and report all kinds of economic events in time.

III.The current situation of accounting industry in the era of artificial intelligence

In the field of accounting，China has established a series of laws and regulations with accounting law as the core.Although the content of the system is more comprehensive than before and the provisions are more practical，there are still problems of imperfect legislation.Compared with the traditional financial work，the current financial work is often more complex，information data volatility，and often not standardized.Making full use of artificial intelligence can effectively improve the efficiency of accounting work，comprehensively and accurately evaluate and predict assets，so as to obtain more objective evaluation results.The emergence of artificial intelligence has replaced low-level repetitive labor.Accounting has changed from financial accounting to management accounting.Accountants should not only master the knowledge of financial analysis，management and decision-making，but also be proficient in using computer software.First of all，the investment of talents is inconsistent.Although the era of artificial intelligence has quietly arrived，most universities are not aware of the changes in market demand.They are also taking traditional courses，such as financial accounting，which is very difficult for them，such as financial analysis.Second，the service market is limited.Although accounting service institutions have realized the transformation of talent demand，due to the level and universality of management accounting vouchers，their business cant be expanded on a large scale，and the management accounting service market is limited.Third，they lack quality.As a result of long-term engagement in financial accounting，accountants are satisfied with the status quo，and their ability to analyze and make decisions has declined.They have difficulties in psychological research.Although they study hard，they cant be management accountants.

IV.Facing artificial intelligence，the Countermeasures of accounting industry

Management accounting is an important branch of accounting，its purpose is to improve the economic benefits of enterprises.It uses a series of special methods to process，organize and report data and other data provided by financial accounting，so that managers at all levels can plan and control daily economic activities，and help decision makers make special decisions.Financial accounting is post accounting，which deals with the economic transactions that have occurred，and provides managers with historical data and explanatory information.Management accounting is pre accounting and supervision accounting.Through the comprehensive budget，we can make the future economic plan of the enterprise，and promote the enterprise to move towards the established goal.

Conclusion：Accountants should not be pessimistic about the progress of science and technology，but should try their best to seize the opportunity provided by this era and turn it into their own.Accountants should constantly update their working concepts，change their working methods and means，understand the working principle and application of artificial intelligence，help accountants improve their working and learning ability to the fund，make themselves become accountants，keep pace with the times，maintain a leading position in the industry and not be eliminated.

Reference

[1]Li Tieming.The influence of artificial intelligence on accounting industry and its countermeasures [J].Accounting study，2019，（21）：131-132

About the author

[2]Shang jiaxin（1997-）female，Han，Taiyuan，Shanxi Province，bachelors degree，research direction：Accounting

[3]Zhao Mengya（1997-）female，Han，Xinji City，Hebei Province，bachelors degree，research direction：Audit

[4]Chen Yang（1999-），female，Han，Ziyang City，Sichuan Province，bachelors degree，research direction：Accounting