人工智能背景下财会人员职业胜任能力研究摘 要科技时代日新月异，由于人工智能和大数据的迅速发展，掀起了财务行业的技术改革。随着人工智能的发展，社会和企业对财会人员的需求发生变化，这就引出了财会人员的就业问题。本文通过调查问卷的形式对人工智能背景下国内财会人员的就业现状进行了调查，分析了财会人员现在面临的就业问题的原因，开展了一次围绕如何提升财会人员职业胜任能力的探讨。通过分析财务人工智能的应用领域和优缺点，对职业胜任能力不足的表现形式和原因进行了剖析，进而提出了提升财会人员的敬业精神、巩固财会人员的专业能力、完善财会人员的综合素养等人工智能背景下提升财会人员的职业胜任能力的应对措施。【关键词】财务人工智能；财会人员；职业胜任能力AbstractThe era of science and technology is changing with each passing day. Due to the rapid development of artificial intelligence and big data, the technical reform of the financial industry is set off. With the development of artificial intelligence, the demand of society and enterprises for accounting personnel changes, which leads to the employment of accounting personnel. This paper investigates the employment status of domestic accounting personnel under the background of artificial intelligence in the form of questionnaire. This paper analyzes the causes of the employment problems facing financial and accounting personnel, and conducts a discussion on how to improve the professional competence of financial and accounting personnel. Through the analysis of financial applications of artificial intelligence and the advantages and disadvantages, the lack of professional competence, analyzes the forms and reasons of put forward the improve accounting personnel's professional spiritstrengthen accounting personnel professional ability to perfect accounting personnel under the background of the comprehensive literacy such as artificial intelligence improve accounting personnel's p...
