来源：环球网 【环球网科技报道 记者 林迪】"生成式人工智能的普及，以'开箱即用'的方式大幅降低了人工智能技术 的应用门槛，为企业提供了成熟、可靠的技术选项，奠定了深度应用的基础，在根本上为各行各业进行 全面的智能化升级，按下了'加速键'。" 澳洲会计师公会华东和华中区委员会会长、澳洲资深注册会计 师金科近日在接受记者采访时称。 11月20日，澳洲会计师公会正式发布《2025年商业科技应用调查》中国内地调查结果。数据显示，过去 12个月内，中国内地企业在人工智能（AI）应用方面实现广度与深度的双重跃升：92%的受访企业已部 署AI工具，较上年72%大幅提升；其中21%的企业更将AI全面融入各业务流程，在亚太区遥遥领先。这 一迅猛发展不仅重塑了企业的技术战略，也正深刻改变财会职能的核心能力要求，推动人力资源结构 向"复合型、智能化"方向加速转型。 企业进入"智能原生"前夜 据悉，本次调查于2025年7月至9月开展，覆盖亚太九个主要市场共1117名财务、会计及金融专业人士， 其中中国内地有效样本达244份。受访者中近半数为经理及以上职级，近三成为企业高管，行业分布以 制造业、商业与专业服务、金融及科技通讯为主，5 ...

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]