摘要现今是一个科技高速发展的时期，随着技术的进步，人工智能已被运用于各行各业中，同样在财会行业也已有人工智能的相关设备广泛运用。其在会计行业中体现出来的优势给会计行业就业人员带来了极大的冲击与挑战，如对比人工大大提升的工作效率、数据比对处理的准确率、较低的人工成本等。因此会计行业就业人员应如何看待及应对人工智能的发展所产生的影响成为了具有现实意义的研究课题。本研究探讨了人工智能对会计行业就业的影响,对人工智能现状、影响及市场反馈进行分析，并提出会计行业从业人员的应对策略。本研究观点为,基础的会计工作必定会随着人工智能的发展被机器替代完成，而人类所拥有的思考及决策能力是人工智能短期内无法学习并完成的。我们作为会计行业就业人员，不应当做“卢德派”；应随着时代的发展、科技的进步，增更深层次学习会计相关知识、观察市场状况，转换技能学习方向，努力成为当今时代下持续进步的会计人才。关键词：人工智能会计行业就业AbstractNowisaperiodofrapiddevelopmentofscienceandtechnology,withtheprogressoftechnology,AI(ArtificialIntelligence)hasbeenusedinallwalksoflife,alsointheaccountingindustryhasbeenwidelyusedAIrelatedequipment.Itsadvantagesintheaccountingindustry,suchasthegreatlyimprovedworkefficiencycomparedwithlabor,theaccuracyofdatacomparisonandprocessing,andthelowerlaborcost,havebroughtgreatimpactandchallengestotheaccountingindustry.Therefore,howtodealwiththeimpactofthedevelopmentofartificialintelligencehasbecomearesearchtopicofpracticalsignificance.ThisstudydiscussestheimpactofAIontheemploymentofaccountingindustry,analyzesthecurrentsituation,impactandmarketfeedbackofAI,andputsforwardcountermeasuresforaccountingindustrypractitioners.Theviewpointofthisstudyisthatthebasicaccountingworkwillbereplacedbymachineswiththedevelopmentofartificialintelligence,butthethinkinganddecision-makingabilityofhumanbeingscannotbelearnedandcompletedinashortperiodoftime.Astheemployeesintheaccountingindustry,weshouldnotbe"Luddites";withthedevelopmentofthetimesandtheprogressofscienceandtechnology,weshouldlearnmoredeeplyaboutaccounting,observethemarketsituation,changethedirectionofskilllearning,andstrivetobecometheaccountantswhomakecontinuousprogressintoday'sera.Keywords:ArtificialintelligenceAccountingprofessionHYPERLINK"https://fanyi.baidu.com/"\l"zh/en/javascript:void(0);"\o"添加到收藏夹"Employment目录TOC\o"1-2"\h\uHYPERLINK\l_Toc26696一、引言……………………………………………………………………………PAGEREF_Toc266961HYPERLINK\l_Toc9040二、人工智能基本概述…………………………………………………………PAGEREF_Toc90402HYPERLINK\l_Toc7772（一）人