基于区块链技术的会计信息系统构建与影响研究  

Research on the Construction and Influence of Accounting Information System Based on Blockchain Technology

作　　者：鲁索 LU Suo(Anhui University of Finance and Economics,Bengbu 233000,China)

机构地区：[1]安徽财经大学

出　　处：《价值工程》2019年第20期125-127,共3页Value Engineering

摘　　要：本文从内涵、特点、交易方式出发,对区块链技术进行简要的介绍,并立足于会计行业发展背景,挖掘会计信息质量、业务效率、投入成本等方面存在的问题,在此背景下构建会计信息系统,通过设置双层区块链技术的方式,使原始交易信息、会计处理过程得以固化,最终对该系统对会计行业的积极影响进行分析和阐述。This paper briefly introduces the blockchain technology starting from the connotation,characteristics and transaction methods,and digs the problems in accounting information quality,business efficiency,input cost,etc.based on the development background of accounting industry.In this context,the accounting information system is constructed.By setting up the double-layer blockchain technology,the original transaction information and accounting process are solidified,and finally the positive impact of the system on the accounting industry is analyzed and elaborated.

关 键 词：区块链技术 会计信息 保障机制 

分 类 号：F275[经济管理—企业管理] F270.7[经济管理—国民经济]