专家学者在沪聚焦人工智能时代的会计与财务变革

Core Viewpoint - The integration of artificial intelligence (AI) in accounting and finance is essential for enhancing efficiency while addressing deep-rooted institutional issues such as financial fraud and audit failures in the capital market [1][3]. Group 1: AI and Institutional Innovation - Future accounting research should focus on the synergy between "AI + institutions" to explore how technology can help overcome institutional barriers, providing theoretical support for a more efficient and transparent capital market [1]. - The need for a collaborative approach in accounting education is emphasized, where students develop lifelong learning capabilities and value-driven mindsets to adapt to ongoing technological changes [3]. Group 2: Talent Development and Skills - Future finance and accounting professionals must transcend traditional knowledge boundaries and develop a value creation mindset that integrates technical, business, and commercial logic, alongside skills in data analysis and strategic thinking [3]. - The research indicates that the growth of the AI industry is reshaping talent demand, leading to an increase in gender-friendly job opportunities, thereby breaking traditional gender discrimination barriers in the employment market [4][5]. Group 3: Practical Frameworks for Implementation - A practical framework for advancing intelligent finance is proposed, focusing on "technology-scenario-value" to ensure that real business needs drive the transformation of intelligent projects [3]. - An innovative practice framework called "see, do, write, think" is suggested to encourage breaking cognitive limitations and fostering new forms and methods in research, which can inspire young scholars [5].