Artificial intelligence technology enables the development of management accounting: The generation of Intelligent Accounting

Starting from the concepts of artificial intelligence and management accounting, this paper analyzes the application of artificial intelligence technology in management accounting, expounds the past and present life of intelligent accounting, and constructs the framework of intelligent accounting system. Human society is unprecedented in two worlds at the same time: the real world and the virtual (digital) world. In the past, accounting was basically a mirror system that reflected objective things with information. It was a monetization mapping of economic activities in the real world, that is, using information system to project the real world. The future intelligent accounting is a cognitive system based on computing power, algorithm and data, which is embedded in the real and virtual world and integrated with this digital virtual world, harmonious symbiosis and resonance with the same frequency. Through the high-level grafting and integration of accounting rules and emerging technologies, that is, the seamless connection between "borrowing" and "lending" accounting language and computer coding language, it realizes the digital substitution of business activities or transactions in the macro and micro economic and social fields of the real and virtual world. On this basis, based on accounting Big data or full sample data integrated in real time by business, industry or social information, using big data technology and intelligent decision-making tools, provide information services for value feedback and value creation of macro and micro economic subjects. Therefore, intelligent accounting is essentially a basic management activity, which plays the role of big data analysis and auxiliary decision support. It belongs to the interdisciplinary category and has the attribute of computational social science.