基于知识图谱的区块链与云会计比较及融合研究  

Research on Comparison and Fusion of Block Chain and Cloud Accounting Based on Knowledge Graph

作　　者：乔鹏程[1,2] Qiao Pengcheng(Finance and Economics College, Tibet University for Nationalities , Xianyang 712082, China;School of Accounting, Tianjin University of Finance and Economics, Tianjin 300222, China)

机构地区：[1]西藏民族大学财经学院,陕西咸阳712082 [2]天津财经大学会计学院,天津300222

出　　处：《科技管理研究》2019年第5期166-173,共8页Science and Technology Management Research

基　　金：西藏自治区自然科学基金项目"区块链技术与管理信息生态重构"(16CGL013);陕西省社会科学重大理论研究项目"区块链视角的陕西省大数据公共服务生态建设"(2018Z005)

摘　　要：区块链与云会计都是被会计界高度关注的新会计信息技术方向。应用CiteSpace知识图谱工具研究发现:中国区块链研究已开始从金融领域向会计领域发展,中国云会计研究已持续7年并具有长期研究热度;云会计与区块链的设计理念、竞争程度、成本节约点、技术优势等存在不同,特别适合中国中小企业基数大的会计主体特点;区块链与云会计的理念融合有助于提升云会计的数据功能、信息经济职能,以及数据安全与伦理、会计治理模式、会计监督创新的发展水平。Block chain and cloud accounting are both new accounting information technology directions that are highly concerned by the accounting profession. This paper applies the CiteSpace knowledge graph tool finds that:China’s blockchain research is developing from the financial field to the accounting field, China’s cloud accounting research has attracted a long-term research interest, and lasted for seven years. There are differences between cloud accounting and blockchain in the aspects of design idea, competition degree, cost saving point, technical advantage, etc.Cloud accounting is particularly suitable for China’s small and medium-sized companies due to their characteristics of large-scale accounting entities. The integration of the idea of blockchain and cloud accounting helps to improve the accounting function of cloud accounting, the economic function of accounting information, data security and ethics,accounting governance model, accounting supervision innovation and so on.

关 键 词：云会计 分布式账本 区块链 会计信息技术 大数据 

分 类 号：F231.4[经济管理—会计学] G301[经济管理—国民经济]