The accounting industry is mainly involved in enterprises and institutions, government agencies and accounting firms, these three categories are the main body with accounting systems. As far as China is concerned, a lot of accounting work involved in the main body of the application of artificial intelligence is limited to the accounting system, and in the accounting system, some similar to audit, judgment and other subjective behavior or to financial personnel to operate manually. Currently on the market there are a variety of accounting software that can meet the business needs of different types of organizational structure of the main body of accounting, it can be said that the application has been very broad. But as far as accounting firms are concerned, as one of the main business of the audit business in the application of artificial intelligence is slightly less, because for the audit of listed companies, the need to fill out a large number of audit working papers, including electronic and paper version, the entry of these data is still dependent on manual.

(II) Prospects for the application of artificial intelligence in the accounting industry

Any accountant knows clearly that the accounting industry is a kind of industry with strictness and timeliness, and there are a lot of accounting procedures, which are complicated to deal with. Therefore, overtime work is common for accountants, and in a way, accountants also hope that one day there will be artificial intelligence to replace this tedious and boring work. The current application of artificial intelligence has solved some basic operations, such as the generation of vouchers and reports, etc., but it is still far from being able to meet the needs of the diversity of the current accounting subject. For example, human resources accounting, there is a need for a model suitable for the characteristics of the enterprise to measure and report on the enterprise's human resources, this model can analyze the enterprise's human resources for big data, so that it can be rational human resources management, which is also one of the ways to effectively reduce costs. Such a need in management accounting, environmental accounting and many other branches of accounting are needed, because now the function of accounting is more and more inclined to decision-making, the decision-making process requires accounting to provide the appropriate information, the information is often difficult to obtain through the manual calculation and analysis of accounting, if the manual function can be further use of scientific knowledge to solve this problem would be better.

Three, the impact of artificial intelligence on the accounting industry

(a) improve the timeliness and accuracy of accounting information

Whether enterprises and institutions or government agencies or accounting firms, the use of accounting software, on the one hand, for the day of the occurrence of the various economic operations can be processed in a timely manner. Because accountants only need to log in to the system to select or review the relevant transactions can be, the end of the system will automatically generate the relevant reports based on the data already available, compared with the traditional accounting manual filling vouchers and preparation of reports in a much more timely manner. On the other hand, in the traditional accounting business processing, the accountant hand error bookkeeping error is common, although the current financial system also need to manually enter some data, but when the entry error system to give a prompt, so this case, greatly reducing the probability of data errors, that is, to improve the accuracy of accounting information.

(ii) A certain degree of suppression of financial information falsification

Based on the improvement of accuracy and timeliness, the application of artificial intelligence in the accounting industry can also relatively prevent the falsification of financial information. Under a specific accounting system, each person logging into the system will have a unique account number and password, as well as their own permissions, it can be said that the division of labor is clear, compared to the traditional accounting in the job compatibility phenomenon is very serious, especially in small and medium-sized enterprises, the application of artificial intelligence for the function of a clear division of the information to help curb the artificial counterfeiting. But it is not to say that artificial intelligence can eliminate financial fraud, because although most of the work done in the system, each person can only carry out their own functions within the scope of the operation, but the system is still controlled by people, can not cope with the management override the phenomenon of internal manipulation of the accounting staff.

(C) the accounting industry in the traditional positions to reduce the demand

With the application of artificial intelligence in the accounting industry is more and more extensive, the traditional accounting positions do not need so much staff, this is an obvious change. Accounting computerization as early as the 1980s in our country has been developed and popularized, the development so far, has been commercialized for a variety of accounting subjects, making the original those simple accounting records and accounting work is replaced by artificial intelligence, and accordingly, these positions in the accounting staff is no longer needed.

(D) the security of accounting information is threatened

Currently widely used in a variety of computerized accounting system, are in the electronic form of a variety of financial data of the subject of the accounting system, the electronic storage of data preservation form has many advantages, such as preservation of convenient, large data capacity, easy to find and use and so on. On the other hand, the current system if the protection measures are not in place is easy to be hacked, at the same time the security of the current network is also greatly reduced, the information in the process of network transmission may be intercepted, so the enterprise's financial information will be leaked out, in serious cases, it will also cause the leakage of major trade secrets, to the enterprise to bring losses.

Four, accountants how to deal with artificial intelligence "invasion"

(a) learning computerized accounting processing, to keep pace with artificial intelligence

As an accountant, if in the age of intelligence is still stuck in the traditional methods of accounting processing, it can only be eliminated by the times, this society is supposed to be the survival of the fittest. Would have been the survival of the fittest, new technological methods have been produced, you did not master that you are the one to be defeated, at least to keep pace with the times. The state is currently for accountants to accept the requirements of continuing education, accountants can use this platform to learn the current application of artificial intelligence in the field of accounting, but also independent study of the relevant applications of computerized accounting.

(ii) from simple financial accounting to comprehensive accounting talent transformation

Although the artificial intelligence era to reduce the demand for traditional accounting positions, but with the country in recent years for the development of management accounting encouragement, the main body of accounting, especially for the increase in the demand for management accounting enterprises, and the current work of management accounting can not be accomplished by artificial intelligence, which involves a large number of professional judgment, as well as including auditing operations in the audit business. The work of management accounting cannot be done by artificial intelligence, because it involves a lot of professional judgment and includes a lot of accounting estimates in the auditing business. Therefore, accountants should strive to learn other aspects of accounting in the era of artificial intelligence, such as management accounting and auditing business content, mastering a variety of knowledge, so that they become a composite accounting talent.

(C) A positive perspective on artificial intelligence

In reality, there are a lot of accounting practitioners narrowly believe that artificial intelligence can replace them, or even complete the work they can not do, so then start to say that there is no prospect for the accounting industry, to change careers, without thinking about to improve their own ability to practice. From the above analysis, it can be seen that this negative point of view is not right, not only is not conducive to the development of the accountants themselves, but also the development of the entire accounting industry.

V. Conclusion

Overall, the increasingly vigorous development of artificial intelligence is certainly a good thing, and this should be taken as a motivation for self-improvement rather than avoiding it. As far as the accounting industry is concerned, due to the large number of accounting judgments and accounting estimates involved, as well as the existence of a variety of objective factors such as the increasing prominence of management accounting, so there is no need to hold a kind of artificial intelligence has destroyed the workplace attitude to consider, there is no need to worry about the work of the accountants will be replaced by artificial intelligence, which is a point we must be clear. Transform their traditional view of career development, to the composite talent change is the hard way.