AI 记账速度与准确率超持证会计师，但仍无法独立结账
原标题：AI beats licensed accountants on speed and accuracy, but still can't close the books without supervision
AI 摘要
Mercor 的一项研究让 12 位平均从业五年半的持证 CPA 完成 APEX 会计基准中的简化任务，发现 AI 模型在结构化记账任务上比人类会计师更快、更准、成本更低。18 个月前最好的模型得分还低于会计师约 37% 的平均水平，如今已几乎完美解决同类任务。在完整 APEX 基准（160 项任务、10 家模拟公司）上，Claude Opus 5.5 以 61.8% 领先，Fable 5.1 为 61.0%，GPT-6 Astra 为 57.9%，但近 60% 的任务仍无模型能完全解决，AI 尚无法在无人监督下完成结账。Mercor 也承认该研究只测试了 AI 最擅长的细节查找与指令遵循，未涵盖客户沟通、同事协作和多年积累的上下文，因此会计师不会被取代，但行业有望获得显著生产力提升。
正文节选
AI beats licensed accountants on speed and accuracy, but still can't close the books without supervision AI models are faster, more accurate, and far cheaper than accountants at structured bookkeeping tasks. That's the finding of a study by Mercor in which 12 licensed CPAs with an average of five and a half years of experience worked through simplified tasks from the APEX Accounting Benchmark. Eighteen months ago, the best models still scored below the accountants' average of about 37 percent. T