ACCOUNTING IN THE ERA OF DIGITAL ECONOMY: INTEGRATION OF ARTIFICIAL INTELLIGENCE AND "CLOUD" TECHNOLOGIES

This article analyzes the transformation of the accounting system in the context of the digital economy, and the integration of artificial intelligence and cloud technologies into accounting practice. The article highlights automated calculations based on artificial intelligence, financial data processing, error detection, and forecasting capabilities. At the same time, the advantages of cloud technologies in data storage, remote access, and ensuring information security are considered. As a result, it is justified that these technologies are an important factor in increasing the efficiency, accuracy, and transparency of accounting.本文围绕数字经济背景下的会计体系变革展开分析，并探讨人工智能（Artificial Intelligence）与云技术在会计实务中的融合应用。本文重点阐述了基于人工智能的自动化核算、财务数据处理、差错检测与预测能力等核心功能。与此同时，本文亦探讨了云技术在数据存储、远程访问及信息安全保障方面的优势。研究证实，上述技术是提升会计工作效率、精准度与透明度的关键因素。