淺談人工智能在管理會計中的應用

摘 要：當前，AI在財務會計領域（如審計自動化、發(fā)票識別）的應用已較為成熟，但其在管理會計場景（如動態(tài)預算、戰(zhàn)略模擬）的實踐仍處于探索階段。現(xiàn)有研究多聚焦技術可行性，而對組織適配性、倫理風險等系統(tǒng)性問題的探討不足。本文重點針對人工智能在管理會計中應用可行性分析、以及注意事項等展開分析。

關鍵詞：人工智能；管理會計；注意事項

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)濟時代，企業(yè)管理會計的職能逐漸從傳統(tǒng)的成本核算與報表編制轉(zhuǎn)向戰(zhàn)略決策支持與風險控制。（剩余3245字）