| 财务机器人，路能走多远 |
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| 引用本文： | 周佩,李玲,汪婷. 财务机器人，路能走多远[J]. 西部经济管理论坛, 2018, 29(6): 1-5, 63 |
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| 作者姓名： | 周佩 李玲 汪婷 |
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| 作者单位： | 西华大学管理学院 四川成都 610039 |
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| 摘 要： | 目的/意义财务机器人是替代会计人员重复性工作，提高服务效率的智能化工具。目前财务机器人已完全进入会计业务，会计界人士对此非常关注。因此，有必要对财务机器人的发展前景进行研究。方法/过程通过分析财务机器人的功能及财务机器人对会计岗位和传统会计人员的影响，结合“互联网+会计”的发展情况，在新商业时代的背景下对财务机器人的前景做出了判断。结果/结论作为会计核算工具的财务机器人，是向财务共享、会计智能化发展过渡的一个产物，财务共享、会计智能化才是会计发展的趋势。会计智能化会引发新一轮的会计变革，从而导致会计岗位被真正地重新定位。
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| 关 键 词： | 财务机器人 人工智能 会计变革 会计核算 财务共享 “互联网+会计” 财务机器人功能 |
| 收稿时间： | 2018-10-23 |
Financial Robot,How Far Can You Go |
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| Zhou Pei,Li Ling,Wang Ting. Financial Robot,How Far Can You Go[J]. , 2018, 29(6): 1-5, 63 |
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| Authors: | Zhou Pei Li Ling Wang Ting |
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| Affiliation: | School of Management, Xihua University, Chengdu, Sichuan 610039, China |
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| Abstract: | Purpose/SignificanceFinancial robot is an intelligent tool to replace the repetitive work of accountants and improve the efficiency of service. Financial robots now have entered the accounting business completely, and accountants are very concerned about it. So, it is necessary to study the development prospect of financial robot.Method/ProcessBy analyzing the functions of financial robots and their influence on accounting positions and traditional accountants, the paper tries to make judgement on the prospect of financial robots in the context of the new business era, combined with the development of "Internet + accounting".Result/ConclusionAs an accounting tool, financial robot is a product of the transition to financial sharing and accounting intelligence, because financial sharing and accounting intelligence are the trend of accounting development. Intelligent accounting will trigger a new round of accounting reform, which will lead to the real re-positioning of accounting posts. |
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