Artificial intelligence, as a comprehensive machine intelligence means of computer technology and information development, occupies a certain proportion of work efficiency compared with ordinary workers. In addition, the timeliness and accuracy of artificial intelligence greatly exceeds the working status of ordinary employees. In the internal accounting department, because of the urgency of accounting for efficiency, the way of working in the field of accounting has changed from the traditional manpower to the intelligent way of working today. Under the background of the entry of artificial intelligence elements, the accounting work within domestic enterprises will gradually become the whole alternative manpower of artificial intelligence, which will lead to the unemployment of most employees in the accounting industry and increase the unemployment rate of the accounting industry to a certain extent.