Core Insights - The widespread adoption of generative artificial intelligence (AI) has significantly lowered the application barriers for businesses, providing mature and reliable technology options that accelerate the intelligent upgrade across various industries [1][4] - A recent survey by the Australian Accounting Association revealed that 92% of surveyed companies in mainland China have deployed AI tools, a substantial increase from 72% the previous year, with 21% fully integrating AI into their business processes, leading the Asia-Pacific region [1][4] - The rapid development of AI is reshaping corporate technology strategies and fundamentally altering the core competencies required in finance and accounting roles, pushing human resource structures towards a more "composite and intelligent" direction [1][4] AI Application Trends - The survey covered 1,117 finance, accounting, and financial professionals across nine major Asia-Pacific markets, with 244 valid samples from mainland China, indicating a high level of representation [4] - AI, data analytics, and cybersecurity software emerged as the three most widely used technologies in mainland China over the past year, with 49% of respondents indicating their companies have been consistently using AI [4] - The depth of AI application in mainland China is notable, with the highest percentage in the Asia-Pacific region of respondents indicating that AI technology is fully integrated into their business processes [4] Future Investment Outlook - 65% of respondents from mainland China expect their companies to increase AI investments in the next 12 months, a 17 percentage point increase from 2024 [5] Talent Structure Changes - The penetration of AI is restructuring the talent composition within finance and accounting teams, with 32% of respondents indicating a reduction in hiring entry-level accounting staff due to AI adoption, significantly higher than the Asia-Pacific average of 17% [7] - 18% of companies are actively recruiting composite accounting talents with AI expertise, far exceeding the regional average of 8% [7] - Traditional repetitive tasks in accounting are being automated by technologies like RPA and intelligent agents, shifting the focus towards strategic analysis, risk management, and data insights [7] Challenges for SMEs - Despite the enthusiasm for AI applications, about 40% of respondents noted low returns on technology investments, particularly among resource-constrained SMEs, which cite financial costs and low ROI as primary challenges [8] - SMEs are advised to adopt lightweight third-party tools and phased investment strategies to enhance core business capabilities while leveraging local policy support to alleviate financial pressures [8] Security Concerns - The deepening AI application has introduced new security challenges, with 74% of respondents indicating ongoing use of cybersecurity software, and 61% reporting no losses from cybersecurity incidents in the past year [9] - 35% of companies have fully integrated cybersecurity into their corporate strategy and operations, surpassing the Asia-Pacific average of 28%, indicating a high level of data protection maturity [9] Strategic Recommendations - Companies are encouraged to build data-centric, AI-driven organizational structures to enhance core operational management competencies for future competitiveness [10]

Core Insights - The application and maturity of artificial intelligence (AI) in mainland China have significantly increased over the past year, reshaping the core skill requirements in the accounting field and driving talent transformation [1][4] - Companies are increasingly focused on the return on investment (ROI) from AI projects, reflecting a more pragmatic approach to technology application [1][4] Group 1: AI Adoption and Trends - AI, data analytics, and cybersecurity software are the top three technologies adopted by mainland Chinese enterprises in the past year [4] - 92% of respondents from mainland China reported using AI tools like DeepSeek, a significant increase from 72% in the previous year [4] - 21% of respondents indicated that AI is widely integrated into various business processes, up from 9% in the last survey, making it the highest among all surveyed markets [4] - 65% of respondents expect their companies to further increase AI technology applications in the next 12 months, a rise of 17 percentage points from the previous survey [4] Group 2: Human Resource Strategies - 32% of respondents noted that their companies reduced hiring for junior accounting positions due to the proliferation of AI applications, while 18% are actively recruiting talent with AI expertise [5] - The demand for hybrid talent with both traditional accounting knowledge and technological skills is increasing, as companies seek to empower digital transformation [5] - Employers are encouraged to enhance or retrain existing employees' technological skills to adapt to the evolving workplace [5] Group 3: Investment and ROI Challenges - Approximately 40% of respondents indicated that the ROI from technology investments is low, particularly among small and medium-sized enterprises (SMEs) [7] - Companies are advised to clearly define their core business challenges before investing in new technologies and to consult with technology experts for tailored solutions [7] - SMEs should prioritize technology solutions that enhance core business functions and adopt phased investment strategies to ensure alignment with strategic goals [7] Group 4: Cybersecurity Concerns - 74% of respondents reported ongoing use of cybersecurity software, with 35% integrating cybersecurity into their overall business strategy [7][8] - The rise of generative AI and other public large language models has increased data breach risks, necessitating heightened employee awareness and responsible AI usage [8] - Companies are encouraged to regularly assess and update their cybersecurity measures to mitigate evolving threats, with options like security operation centers being viable solutions [8]