Abstract

In the new economic era, the emergence of ChatGPT has brought great impact to the accounting industry. And as a natural language processing tool, ChatGPT is not only a kind of intelligent chatting software, but also a kind of machine learning system utilizing a large-scale language model with powerful language understanding and text generation capabilities. Although ChatGPT technology still has limitations, and its application in the field of accounting has the defects of misleading data and reliability of information, the application of ChatGPT has become a general trend. The emergence of new technology will prompt business accounting to return to the essence, and expand the field. This paper discusses the prospect of ChatGPT application in the field of enterprise financial accounting and its challenges in the new economic era, and provides ideas on how enterprises can integrate ChatGPT into their financial accounting work to realize successful transformation and break through difficulties.

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