安雪晴

Abstract： With the continuous development of science and technology， the rapid development of artificial intelligence， like a two-edged sword. With the development and change of the financial accounting management model in the new era， the business model of enterprises has also changed significantly. The new model of financial sharing has become the mainstream of the accounting transformation of domestic enterprises.Traditional accounting personnel should follow the change of the era of big data to the direction of senior management accounting to adapt to the impact of the change of The Times.

Key words： traditional accounting transformation new situation artificial intelligence

Due to the closed and inefficient traditional financial model and information lag will hinder the operation and development of the company， increasing the financial cost of the company. With the constant innovation of science and technology development， artificial intelligence， the arrival of information age， many data calculation of trival， large amount of data， processing enterprises need to invest a lot of time and is difficult to guarantee the accuracy， the artificial intelligence to improve the working efficiency and the accuracy of accounting information， improve the reliability and authenticity of accounting information， and greatly reduce the enterprise cost， improved the core competitiveness of enterprises. Financial work is gradually developing towards informationization， networking and refinement， and the work content of financial accountants will gradually be replaced by robots.This will bring unprecedented challenge and crisis to the traditional financial accounting personnel.Therefore， the traditional accounting personnel must carry on the positive transformation， can adapt to the change.

A variety of accounting applications have brought a lot of impact to the accounting industry， but as a double-edged sword， artificial intelligence has advantages and disadvantages. Now a series of electronic invoices and other electronic documents can be used as the basis of accounting， using computers to store data， data analysis and other accurate and convenient， but the current network security is not high， has a great threat to the security of accounting information and data. The network computer is extremely developed now， if the hacker's network attack and leak the confidential data of the enterprise， it will bring immeasurable losses to the enterprise.

[References]

[1] Xing Afeng， Tao Xuemei， Peng Ruifeng.Thinking on the accounting industry in the era of artificial intelligence [J]. Financial Learning， 2017（10）.

[2] Song Xiqin， A Brief Analysis of the Function Transformation of

（北京工商大學嘉华学院  北京  101118）