Zheng Wei (Henan Second Construction Group Co., Ltd., Zhengzhou, Henan 450000) Abstract: In the wave of the digital economy era, the integration of accounting informatization and artificial intelligence has become a key strategy for enterprise digital transformation. This paper deeply analyzes the value connotation and implementation path of their integrated development, identifies the problems enterprises currently face in advancing this process, including strategic cognitive biases, imperfect organizational mechanisms, insufficient technological investment, prominent data security risks, and shortage of professional talent. To address these issues, this paper proposes a systematic set of solutions: enhancing the digital thinking of management, building flexible and efficient organizational mechanisms, increasing investment in technological infrastructure, constructing a comprehensive security protection system, and cultivating a composite talent team. These recommendations provide actionable guidance for enterprises to achieve deep integration of accounting informatization and artificial intelligence, helping to enhance their core competitiveness in the digital era. Keywords: artificial intelligence; accounting informatization; risk prevention and control; talent construction

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