区块链技术视角下会计信息系统构建探究  

Research on the Construction Of Accounting Information System under Blockchain Technology

作　　者：闭乐华[1,2] 李计木 Bi Lehua;Li Jimu(Xingjian College of Arts and Sciences,Guangxi University,Nanning 530004,China;Guangxi Guiping rural credit cooperative association Guigang 537200,China)

机构地区：[1]广西大学行健文理学院,广西南宁530004 [2]广西桂平市农村信用合作联社,广西贵港537200

出　　处：《科技创业月刊》2021年第10期64-69,共6页Journal of Entrepreneurship in Science & Technology

基　　金：广西哲学社会科学规划研究课题“基于北部湾(广西)与东盟经济贸易产业链的财务共享生态机制研究”(18FGL007);广西高校中青年教师基础能力提升项目“基于信息熵的风险投资对资源配置效率的影响研究”(2018KY0786)。

摘　　要：探讨如何将区块链与会计信息系统深度融合。深入剖析当前会计信息系统存在的问题,根据区块链基本原理、会计信息系统理论等,研究基于区块链技术下的会计信息系统构成与运行机制,为解决当前会计信息系统信息不对称、数据反映单一化、共享机制不健全等问题,加快区块链技术与会计信息系统融合应用提供参考。This paper discusses how to deeply integrate the blockchain and the accounting information system,deeply analyzes the defects of the current accounting information system,and studies the composition and operation mechanism of the accounting information system based on the blockchain technology according to the basic principles of the blockchain and the theories of the accounting information system,so as to solve the problems of information asymmetry,data reflection simplification and Poor sharing mechanism and other deficiencies provide a reference for accelerating the integration and application process of blockchain technology and accounting information system.

关 键 词：区块链 会计信息系统 智能合约 

分 类 号：F233[经济管理—会计学] TP311.13[经济管理—国民经济]