郑 璐
（河南省第二建设集团有限公司 河南郑州 450000）
摘 要：在数字经济时代的浪潮中，会计信息化与人工智能的融合已成为企业数字化转型的关键战略。本文深度剖析了二者融合发展的价值内涵与实施路径，分析了目前企业在推进这一进程中存在的问题，包括战略认知存在偏差、组织机制亟待完善、技术投资力度不足、数据安全隐患突出以及专业人才短缺等。针对这些问题，本文提出了一套系统性的解决方案：提升管理层数字化思维、构建灵活高效的组织机制、加大技术基础设施投入、构筑全方位安全防护体系、打造复合型人才梯队。这些建议为企业实现会计信息化与人工智能的深度融合提供了可落地的行动指南，有助于提升企业在数字时代的核心竞争力。
关键词：人工智能；会计信息化；风险防控；人才建设
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