Abstract: Due to the characteristics of complex production processes, massive data, and continuity in industrial and mining enterprises, traditional accounting models in these enterprises are plagued by issues such as low efficiency and inaccurate accounting. The application of artificial intelligence （AI） technology provides a new path for the transformation of accounting informatization in industrial and mining enterprises. This paper analyzes the demand for accounting informatization in industrial and mining enterprises, expounds on the applications of AI technology in automated accounting processing, intelligent data analysis, and risk early warning within such enterprises, and explores its impact on corporate accounting informatization work as well as corresponding processing methods. It focuses on discussing the challenges faced after the introduction of AI technology into accounting information systems, including algorithm interpretability, difficulties in system integration, and adjustments to organizational structures, and proposes coping strategies such as developing interpretable AI algorithms, strengthening system integration and standardization, and promoting the optimization of organizational structures and business processes.