“区块链+会计”应用的挑战与发展前景调查研究  

Research on the Application Challenge and Development Prospect of Block Chain Applying to Accounting

作　　者：李雅雄 谌洁茜 LI Ya-xiong;CHEN Jie-xi(Hunan University of Finance and Economics, Changsha Hunan 410205)

机构地区：[1]湖南财政经济学院会计学院,湖南长沙410205 [2]湖南财政经济学院,湖南长沙410205

出　　处：《湖南财政经济学院学报》2021年第3期117-128,共12页Journal of Hunan University of Finance and Economics

基　　金：湖南省哲学社会科学基金基地项目“‘三权分置’下农村反贫困共享股权机制设计研究”(项目编号:19JD08)、国家级大学生创新创业训练计划项目“新时期增加农村居民财产性收入的产业扶贫财务共享模式研究”(项目编号:201911532005)。

摘　　要：区块链作为一项新兴的互联网技术,对传统会计产生强烈冲击。其不可篡改、去中心化等特点,使得区块链在应用于会计时具有信息公开透明,提高会计信息质量,完善会计数据结构,降低交易费用与成本等优势。通过对“区块链+会计”实践研究,可以发现区块链应用于会计存在缺乏复合型人才、安全监管不足、落地困难、会计准则不可比等挑战,应通过人才培养、思维创新、技术与政策融合等方法,以期更好地推进“区块链+会计”实施与应用。As an emerging Internet technology,block chain has a strong impact on traditional accounting.Due to its non-tamper-proof and decentralized characteristics,block chain has the advantages of open and transparent information,improving the quality of accounting information,improving the structure of accounting data,and reducing transaction costs and costs.Through study"block chain accounting practice,the application block chain can be found in accounting lack of compound talent,safety regulatory deficiencies,challenges,such as difficult,accounting standards than landing should through the talents cultivation,methods of thinking innovation,technology and policy integration,in order to better promote the chain accounting"blocks"implementation and applications.

关 键 词：区块链 会计信用 应用 发展前景 

分 类 号：F812.3[经济管理—财政学]