Mercor 研究：AI 记账速度与准确率超持证会计师，但仍无法独立结账
AI beats licensed accountants on speed and accuracy, but still can't close the books without supervision
Mercor 让 12 名平均 5.5 年经验的持证 CPA 完成 APEX Accounting Benchmark 的简化任务，结果显示 AI 模型在结构化记账任务上更快、更准、成本更低，而 18 个月前最好的模型得分还低于会计师约 37% 的平均水平。完整 APEX 基准包含 10 家模拟公司的 160 项任务，Claude Opus 5.5 以 61.8% 的评分标准达成率领先，Fable 5.1 为 61.0%，GPT-6 Astra 为 57.9%，但近 60% 的任务没有模型能完全解决。Mercor 承认该研究测试的正是 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，因此会计师仍不可替代，但行业有望获得显著生产力提升。
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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. Today, they solve the same tasks almost flawlessly.
The full APEX Accounting benchmark is much bigger, with 160 tasks across 10 simulated companies, built by more than 40 professionals who average 11 years of experience. Claude Opus 5.5 currently leads with 61.8 percent of grading criteria met, followed by Fable 5.1 at 61.0 percent and GPT-6 Astra at 57.9 percent. Still, Mercor says no model fully solved almost 60 percent of the tasks. AI models can't close the books without oversight yet.
Mercor also admits the study's tasks test exactly what AI does best, which is hunting down details and following instructions precisely. The study left out key parts of the job, such as talking with clients, checking in with colleagues, and drawing on context built up over years. Mercor says that's why accountants can't be replaced, though it expects major productivity gains across the industry.