抄録
Although current accounting software has been developed as an accounting information system, all accounting data cannot be automatically reflected in the accounts. This is because it is difficult to automatically determine the appropriate account item from the viewpoint of diversification of management expenditure purpose and from a tax law viewpoint. Therefore, although we expect from AI, deep learning and machine learning can be realized by learning past facts, but making highly autonomous judgments at this point in technology and practice it is difficult. In the future, it will be possible to solve these problems by using electronic payment. In addition, efforts to standardize accounting information will lead to self-accounting of SMEs.
