Research on Digital Skills that Accountants Should Possess in the Intelligent Era

Abstract

The intelligent era is also known as the fourth industrial revolution. One of the features of the intelligent era is that people use digital technologies such as artificial intelligence, block chain, 5G, cloud computing and mobile animal networking to carry out production, operation and management activities. At present, digital technology is an important factor in promoting social and economic development around the world. Representative digital technology gradually empowers the fields of financial accounting, management accounting, corporate financial management, audit and corporate governance. In this paper, we study and discuss the digital technology that a qualified accountant should possess in the intelligent era, which also provides a directional guidance for the training of intelligent accounting talents in the future.