本文選題：新技術　切入點：服務觀　出處：《會計之友》2016年23期

【摘要】：移動互聯(lián)、人工智能、大數(shù)據(jù)三大技術已經(jīng)和正在對財會行業(yè)產(chǎn)生多維影響。企業(yè)需求的改變成為會計轉(zhuǎn)型升級的內(nèi)在動力,技術更新成為會計轉(zhuǎn)型升級的外在手段,二者共同作用將推動會計進入"大會計"時代,會計功能將實現(xiàn)從價值反映到價值創(chuàng)造的轉(zhuǎn)變,借助新技術服務企業(yè)的決策,解決當今會計的缺陷,促進會計功能的提升,使會計具有新的生存空間和發(fā)展前景。
[Abstract]:Three major technologies, mobile interconnection, artificial intelligence and big data, have and are having a multi-dimensional impact on the accounting industry. The change in enterprise demand has become the internal driving force for accounting transformation and upgrading, and technological renewal has become the external means of accounting transformation and upgrading. The combined role of the two will promote the accounting to enter the era of "big accounting", and the accounting function will realize the transformation from value reflection to value creation, with the help of new technology to serve the decision-making of enterprises, solve the defects of current accounting, and promote the improvement of accounting function. So that accounting has a new living space and development prospects.
【作者單位】： 浙江經(jīng)貿(mào)職業(yè)技術學院;
【分類號】：F233
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本文編號：1673014