区块链视角下分布式记账技术对中小企业会计核算效率的影响研究  

Research on the Impact of Distributed Accounting Technology on Accounting Efficiency of Small and Medium-Sized Enterprises from the Perspective of Blockchain

作　　者：周舟 王益明[1] ZHOU Zhou;WANG Yi-ming(Ningbo University of Technology,Ningbo 315000,China)

机构地区：[1]宁波工程学院,浙江宁波315000

出　　处：《中小企业管理与科技》2021年第2期108-109,共2页Management & Technology of SME

基　　金：2019年国家级大学生创新训练项目“区块链视角下分布式记账技术对中小企业会计核算影响研究——以宁波市为例”,项目编号:201911058034。

摘　　要：区块链技术已走入大众视野,且入选2019年十大流行语,其独有的分布式记账技术可以帮助企业会计弥补缺陷,保证会计核算的高效率、高质量。当前,我国中小企业存在内部会计核算质量较低、内控机制缺失和不到位等问题,跟不上企业发展的步伐。利用区块链独有的分布式记账技术,可以很好地弥补传统会计集中式记账存在的缺陷,对中小企业的长期健康发展以及国民经济的稳定增长具有深刻的意义。Blockchain technology has entered the public view,and has been selected into the top ten catchwords in 2019.Its unique distributed accounting technology can help enterprise accounting to make up for its defects and ensure the high efficiency and quality of accounting.At present,China's small and medium-sized enterprises have low quality of internal accounting,absence and lack of internal control mechanism and other problems,which can not keep up with the pace of enterprises'development.Using the unique distributed accounting technology of blockchain can well make up for the shortcomings existing in the traditional centralized accounting,which is of profound significance to the long-term healthy development of small and medium-sized enterprises and the stable growth of the national economy.

关 键 词：区块链 分布式记账 中小企业 会计核算 

分 类 号：F276.3[经济管理—企业管理] F275.2[经济管理—国民经济]