中国内地企业在AI应用上不断向广度和深度拓展。《调查》显示，21%的受访者表示，AI已广泛融入企 业的各个环节，综合采用第三方AI工具、定制化AI工具以及自研工具，较上次的调查比例9%显著增 长，并在所有受访市场中位居首位。此外，30%的企业已在数个领域适度应用AI，主要依赖第三方AI工 具；40%的企业则偶尔使用免费或现成的AI工具。 展望未来，《调查》样本中，65%的中国内地受访者预计，其所在企业未来12个月将进一步增加对AI技 术的应用，较上一次调查跃升17个百分点。这充分体现了中国内地人工智能强劲的增长势头，以及企业 对其战略价值的持续信心。 澳洲会计师公会华东和华中区委员会会长金科说："调查结果显示，亚太地区企业的AI应用率过去两年 显著加速，普及程度预计未来会进一步提升。在中国内地，企业正愈发成熟地将AI等技术融入商业模 式，并广泛地应用于不同场景以驱动创新。" 本报讯 （记者郭冀川）11月20日，澳洲会计师公会发布《2025年商业科技应用调查》（以下简称《调 查》）。《调查》显示，过去12个月，中国内地企业的人工智能（AI）应用率与应用成熟度实现同步 提升。 《调查》提出，AI的快速发展正深刻重 ...

Core Insights - The latest survey by the Australian Accounting Association indicates a significant increase in AI application rates and maturity among mainland Chinese enterprises over the past year [1][2] Group 1: AI Application and Trends - 92% of respondents from mainland China reported using AI tools like DeepSeek, a substantial increase from 72% in the previous year [1] - 21% of respondents indicated that AI is widely integrated across various business functions, up from 9% in the last survey, marking the highest rate among all surveyed markets [1] - 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 last survey [2] Group 2: Challenges in AI Implementation - 40% of mainland enterprises identified cost and return uncertainty as a primary challenge, with 49% of small and medium-sized enterprises (SMEs) particularly concerned about low investment returns [2] - The lack of transparency and explainability in AI outputs, along with data security risks, poses significant challenges for both large and small enterprises [2] - Compliance and risk management pressures are heightened due to varying global AI governance rules, leading to increased data leakage risks [2] Group 3: Workforce and Talent Development - 32% of respondents noted a reduction in hiring entry-level accounting staff, while 18% reported actively recruiting talent with AI expertise for their finance departments [3] - Companies are advised to balance technology investments with long-term business strategies, especially for SMEs lacking digital capabilities [3] - Employers are encouraged to enhance existing employees' technological skills and create clear policies for ethical AI tool usage [4]

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]