Accounting work is also a circular process, from the establishment of accounts, filling and audit vouchers, registration of accounting books, general ledger, trial balance, reconciliation and closing until the preparation of financial reports, this is a whole accounting process. Therefore, the basic work like filling and auditing accounting vouchers can be completed by artificial intelligence technology, such as Kingdee, Yonyou and Changjietong and other financial software after continuous upgrading and development, accounting records and accounting work previously required accountants can also be completed by artificial intelligence system. Before accounting personnel are manual filling in accounting vouchers, registration of general ledger, filling in financial statements, now, the use of artificial intelligence operating system can be automatically generated. Because the personnel engaged in basic accounting work is obviously less than the product of artificial intelligence technology, the future accounting industry's demand for basic accounting personnel will be greatly reduced, or even basic accounting work will be completely replaced