电子商务场景下人工智能对会计职能转型的影响机制研究

Research on the Impact Mechanism of Artificial Intelligence on Accounting Function Transformation in E-Commerce Scenario

摘要: 在数字经济快速发展与人工智能技术迭代升级的背景下，人工智能正深刻重构会计行业的运行范式，而直播电商作为数字经济的核心载体，其高频实时交易、直播间订单瞬时爆发、佣金结算复杂、多平台数据异构的特点，进一步推动了人工智能与会计的深度融合。本文采用文献研究法，系统梳理国内外人工智能与会计融合的相关研究成果，重点结合直播电商场景，分析人工智能在直播电商企业会计核算、审计监督、管理决策、跨境税务、达人佣金结算等领域的应用现状，探讨二者融合对直播电商企业会计效率、职业角色、内部控制等方面的主要影响，剖析当前融合过程中存在的技术、制度、人才等层面的困境，并展望未来研究方向与发展路径。研究表明，人工智能与会计的融合能够显著提升直播电商企业财务处理效率、优化风险管控能力，有效解决直播电商大促订单核算、达人佣金结算等行业痛点，但仍面临算法可解释性不足、制度适配性不够、兼具会计、直播电商与AI技术素养的复合型人才短缺等问题。未来需聚焦直播电商细分场景，完善融合机制与制度体系，培育复合型人才，推动二者深度融合，助力直播电商企业高质量发展。

Abstract: Against the backdrop of the rapid development of the digital economy and the iterative upgrading of artificial intelligence technology, AI is profoundly reconstructing the operational paradigm of the accounting industry. As a core carrier of the digital economy, live e-commerce, characterized by high-frequency real-time transactions, instantaneous bursts of live stream orders, complex commission settlements, and heterogeneous multi-platform data, has further promoted the in-depth integration of AI and accounting. This paper adopts the literature research method to systematically sort out the relevant research results on the integration of AI and accounting at home and abroad. Focusing on the live e-commerce scenario, it analyzes the application status of AI in live e-commerce enterprises in fields such as accounting calculation, audit supervision, management decision-making, cross-border taxation, and influencer commission settlement, explores the main impacts of their integration on the accounting efficiency, professional roles, and internal control of live e-commerce enterprises, examines the technical, institutional, and talent dilemmas existing in the current integration process, and looks forward to the future research directions and development paths. The research shows that the integration of AI and accounting can significantly improve the financial processing efficiency of live e-commerce enterprises and optimize their risk control capabilities, but it still faces problems such as insufficient algorithm interpretability, inadequate institutional adaptability, and a shortage of compound talents with literacy in accounting, live e-commerce, and AI technology. In the future, it is necessary to focus on segmented live e-commerce scenarios, improve the integration mechanism and institutional system, cultivate compound talents, promote the in-depth integration of the two, and help live e-commerce enterprises achieve high-quality development.