浅谈人工智能在管理会计中的应用

摘 要：当前，AI在财务会计领域（如审计自动化、发票识别）的应用已较为成熟，但其在管理会计场景（如动态预算、战略模拟）的实践仍处于探索阶段。现有研究多聚焦技术可行性，而对组织适配性、伦理风险等系统性问题的探讨不足。本文重点针对人工智能在管理会计中应用可行性分析、以及注意事项等展开分析。

关键词：人工智能；管理会计；注意事项

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

在数字经济时代，企业管理会计的职能逐渐从传统的成本核算与报表编制转向战略决策支持与风险控制。（剩余3245字）