在人工智能技术赋能各行业的时代背景下，地方高校通过发挥人工智能在数据处理与智能分析等方面的核心优势，推动财务会计向管理会计的转型，已成为优化财务管理体系、提升治理效能的重要选择。基于“动因分析—效用价值—内在机理—现实挑战—路径选择”的逻辑主线，紧扣技术赋能、职能转型、协同联动、价值提升4个维度系统剖析了人工智能赋能转型的作用机理，并针对转型过程中可能面临的传统理念制约、信息化基础薄弱、复合型人才短缺、协同机制不畅、配套制度体系不完善以及人工智能伦理风险等多重挑战，依据作用机理进一步从理念更新、技术平台建设、人才培养、跨部门协同机制与制度保障体系构建等方面提出对策建议，以期为地方高校顺利实现财务会计向管理会计的转型升级提供决策参考。

Against the backdrop of artificial intelligence(AI)empowering various sectors, local universities are leveraging AI′s core strengths in data processing and intelligent analytics to drive the transformation from financial accounting to management accounting.This shift has emerged as a strategic choice for optimizing financial management systems and enhancing governance efficacy.Following the analytical framework of “driving forces-utility value-internal mechanisms-practical challenges-strategic pathways, ” the present study systematically examines the mechanism of AI-enabled transformation across four dimensions: technological empowerment, functional restructuring, collaborative synergy, and value enhancement.It also identifies multiple challenges in this transition, including entrenched traditional mindsets, weak information infrastructure, shortages of interdisciplinary talent, inadequate interdepartmental coordination, incomplete institutional support systems, and AI ethical risks.Grounded in these mechanisms, the study proposes corresponding countermeasures encompassing conceptual renewal, technology platform construction, talent cultivation, cross-departmental coordination mechanisms, and institutional safeguard systems, aiming to furnish decision-making references for local universities to achieve a smooth transition toward management accounting.