生成式AI對會計人員工作效率之影響──以ChatGPT協作財務分析為例

The impact of generative AI on the work efficiency of accountants-Take ChatGPT collaborative financial analysis as an example

人工智慧（Artificial intelligence, AI）的快速發展已經對於會計領域造成重大的衝擊，這樣的衝擊迫使會計人員開始思考生成式AI（Generative AI）與工作結合之可能性。本文目的係以生成式AI中的ChatGPT為主軸，協作會計人員執行財務分析，藉以探討會計人員如何與生成式AI協作及是否能夠提升會計人員之工作效率。
本文採用設計科學研究方法建置一般化模型，利用ChatGPT結合臺灣證券交易所公開資訊觀測站之財務數據，以探討ChatGPT協助會計人員進行財務分析之可行性。其分析程序主要針對單一產業的財務比率，利用與ChatGPT對話協助撰寫Python程式進行資料整理、視覺化圖表推薦、繪製及財務分析，以利使用此模型達到增進會計人員工作效率的目的。後續將初步雛型提供予正在學習財報分析之會計系學生進行評估及回饋，並針對回饋內容進行模型修正。

Artificial intelligence (AI) has significantly impacted the accounting field in modern times, prompting accountants to consider the possibilities of integrating generative AI into their work. This paper focuses on ChatGPT, a generative AI model, and its collaboration with accountants for financial analysis. We investigate how accountants can effectively work with ChatGPT and whether such collaboration can enhance efficiency. We adopt a design science research approach to construct a generalized model. By combining ChatGPT with the Market Observation Post System (MOPS), we explore the feasibility of using ChatGPT to assist accountants in financial analysis. The analysis process primarily targets financial ratios within a specific industry. Through dialogue with ChatGPT, accountants can draft Python programs for data organization, receive recommendations for visualizing charts, and perform financial analysis. The goal is to enhance accountants’work efficiency. We then provide a preliminary prototype to accounting students learning financial statement analysis for evaluation and feedback. Model adjustments will be made based on the received feedback.