Research on the Application and Influence of AIIT on Accounting
Nan Shi · 2017
The purpose of this paper is to give full attention to the development trend of information technology such as AIIT and network technology, and expand the accounting informationalized view.It also gives attention to the profound influence of AIIT on the cultivation of accounting professionals, change the existing accounting professional training system, build up an open, newfangled, smart accounting personnel training system on the basis of AIIT in response to the new opportunities and challenges of financial work in the age of informationalized big data. The Concept and Connotation of AIITAIIT (Artificial Intelligence Information Technology) is a techical term of managing and handling all kinds of information by using technical methods in the field of artificial intelligence.It mainly applies computer science and communication technology to design, develop, install and implement information system and application software.AIIT is not the kind of human intelligence, but it can think like a man and even do better.Recently, artificial intelligence has made great development and become a broad cross-cutting and cutting-edge science.When the computer emerged, human beings began to really have a tool to simulate the human mind. The Development and Application of AIIT on Accounting The Active Promotion and Application of Electronic Invoice and Electronic Accounting Archives.The revised Measures for the Administration of Accounting Archives has been implemented in January 1, 2016.The electronic invoice industry space is fully open.Since the electronic VAT invoices has been widely promoted over the nation, and revised Measures for the Administration of Accounting Archives has put electronic archives into the scope of accounting archives, The two catalysts of electronic invoice industry realized successively.The electronic invoice industry space is fully open.People can scan code directly or receive electronic invoices in PDF by email.Combining with online reimbursement system, employees don't need to stick tickets any more.Financial staff do not need to buy tickets and invoice manually by implementing electronic invoices in the enterprises.In the future, things like obtaining, reimbursing, recording and archiving of electronic accounting vouchers can realize electronic management.It compliances with the policy direction of "Internet Plus" Action promoted by the government.The biggest obstacle of electronic invoice promotion has been removed.The Wide Technical Application of Paperless Reimbursement.Many enterprises are now using electronic apps to solve problems like reservations, conference trips, office supplies, and asset purchases.These intelligent applications have realized paperless reimbursement.Employees do not need to post tickets.Enterprises can settle accounts directly with these platforms.The audit work of financial personnel is delivered to the system.Compared with the traditional paper invoice, the electronic invoice has the advantages of paperless, low energy consumption, easy to save and easy to query.Especially for electronic suppliers, the cost of mailing is eliminated.For consumers, it has solved the defects of paper invoice in checking and preserving.For the tax departments, it is better to standardize management and data applications so that they can inquire, collect statistics and analyze the invoicing data of the taxpayers in time.Integrate Development of Systems like New Financial Integration Software, Finance and Taxation.