区块链技术背景下的财务会计体系探究  

Reconstruction of Financial Accounting System under Blockchain Technology

作　　者：刘燕花 盖卫东 Liu Yanhua;Gai Weidong(School of Accounting,Wuhan College,Wuhan 430212,China)

机构地区：[1]武汉学院会计学院,湖北武汉430212

出　　处：《科技创业月刊》2021年第9期56-60,共5页Journal of Entrepreneurship in Science & Technology

基　　金：湖北省社科重大项目“区块链技术赋能中小企业融资的路径与策略研究”(20ZD107);武汉学院科研创新平台建设计划项目“民营企业价值评价与创造研究中心”(KYP202001)。

摘　　要：区块链技术可以为财务会计领域带来巨大的积极影响,在财务会计领域利用区块链技术,能够在很大程度上解决目前财务会计转型发展过程中遇到的诸多瓶颈问题,有利于提高财务信任、降低财务风险,节省运作成本、优化财务流程,改善财务决策、提升业务效率,拓展财务职能、推动改革转型。但是,区块链技术对财务会计传统的理论体系和方法体系也带来了挑战。区块链技术条件下,财务会计的环境基础、前提条件和方法手段都发生了改变,需对财务会计体系进行全方位变革,从财务会计的理论体系、核算程序、业务模式、信息系统以及监督控制等进行变革和重塑。Blockchain technology can bring great positive impacts to the field of financial accounting.Using blockchain technology in the field of financial accounting can solve many bottleneck problems encountered in the process of transformation and development of financial accounting to a great extent,which is conducive to improving financial trust,reducing financial risks,saving operation costs,optimizing financial processes,improving financial decision-making,upgrading work efficiency,expanding financial functions,and promoting financial transformation.However,blockchain technology also brings great challenges to the traditional theoretical system and method system of financial accounting.Under the condition of blockchain technology,the environmental basis,precondition and method of financial accounting have changed greatly.It is necessary to reform the financial accounting system in an all-round way from the theoretical system,accounting procedure,business model,information system,to the supervision and control of financial accounting.

关 键 词：区块链技术 财务会计 体系重塑 

分 类 号：TP311.13[自动化与计算机技术—计算机软件与理论] F275[自动化与计算机技术—计算机科学与技术]