关键词: 会计智能化转型, 企业价值创造, 人力资本流动, 机器学习

Abstract: Under the wave of digital economy development, the transformation of accounting intelligence is an inevitable trend. Taking Chinese A-share listed companies in Shanghai and Shenzhen stock exchanges from 2013 to 2023 as samples, this study uses text analysis and machine learning word vector generation model (Word2Vec) to construct indicators for measuring the accounting intelligence transformation of listed companies, and empirically tests the impact and mechanism of accounting intelligence transformation on enterprise value creation. Research has found that the transformation of accounting intelligence can enhance a company's ability to create value. The mechanism test results indicate that the transformation of accounting intelligence has promoted the flow of human capital in enterprises, reduced the cost of human capital, and achieved a dual improvement in the quality and efficiency of human capital work. Therefore, the transformation of accounting intelligence can empower enterprise value creation. Further analysis reveals that in regions with a favorable institutional environment and strong government support for education, the empowering effect of enterprise accounting intelligence transformation on enterprise value creation is more pronounced. Therefore, enterprises need to accelerate the transformation of accounting intelligence, and the government needs to continuously optimize the institutional environment, and increase support for education.

Key words: intelligent transformation of accounting, enterprise value creation, human capital flow, machine learning