Artificial intelligence based on big data exploring the application of accounting supervision in colleges and universities

With the rise of artificial intelligence in university financial management, big data based artificial intelligence is gradually being applied to related fields of university financial management. Based on business big data and utilizing artificial intelligence, improving the accuracy, timeliness, and transparency of financial supervision in universities is an inevitable requirement for the development of financial management and supervision in universities. Firstly, this study briefly introduces the concepts and research fields of big data and artificial intelligence. Secondly, this study conducted an in-depth analysis of the application scenarios of artificial intelligence in financial management and supervision in universities. Thirdly, the challenges faced by the use of artificial intelligence in financial supervision in universities have been identified. The significance of this study lies in expanding the use of big data based artificial intelligence to provide a new approach to financial supervision in universities, with business-driven data as the source, and providing constructive references for practical fields.