With the rapid development of economy and the progress of science and technology, a series of emerging industries have developed. Among them, represented by “artificial intelligence (AI)”, the intelligent era is coming. In the rapidly rising AI environment, in order to meet the needs of the changing times, intelligent machines such as financial robots are gradually introduced into the field of accounting to be engaged in some basic and auxiliary financial work instead of accountants. This is called “financial intelligence”. Whether the emergence of financial intelligence has a significant impact on the development of accounting theory is worthy of academic research. This paper studies the breakthrough of the connotation definition of requirements for the quality of accounting information from the perspective of financial intelligence, focuses on the analysis of requirements for prudence and timeliness of the quality of accounting information, On the other hand, the paper analyzes the impact of financial intelligence environment on the quality of accounting information, finds out new requirements for improving the quality of accounting information, and further improves the accounting system, proposes more comprehensive requirements affecting the quality of accounting information, and provides reference for the learning of accounting theory.