区块链技术在管理会计信息化中的作用分析  

Analysis of the Role of Blockchain Technology in the Informatization of Management Accounting

作　　者：靳敏杰 刘建民 JIN Minjie;LIU Jianmin(School of Accounting,Jiaozuo University,Jiaozuo,Henan 454000,China)

机构地区：[1]焦作大学会计学院,河南焦作454000

出　　处：《焦作大学学报》2025年第1期64-67,共4页Journal of Jiaozuo University

摘　　要：在科学信息化技术的支持下,区块链技术应运而生并发挥着重要的价值和作用,推动管理会计向信息化、现代化的方向发展。基于此,文章首先从区块链技术理论角度分析了区块链技术去中心化、可追溯性、不可纂改性、分布式结构的特点,其次分析了管理会计信息化中应用区块链技术有助于控制管理会计成本、有助于提升财务信息质量的重要意义,最后从区块链技术在管理会计信息化中的作用进行分析,具体有效措施表现在明确管理会计信息化建设整体目标、建立信息共享机制、建立管理会计信息化框架等三个方面。With the support of scientific and information technology,blockchain technology has emerged and played an important role in promoting the development of management accounting towards informatization and modernization.Based on this,the article firstly analyzes the characteristics of decentralization,traceability,immutability and distributed structure of blockchain technology from the perspective of blockchain technology theory.Secondly,it analyzes the important significance of applying blockchain technology in management accounting informatization in controlling management accounting costs and improving financial information quality.Finally,the role of blockchain technology in management accounting informatization is analyzed and specific effective measures are manifested in three aspects:clarifying the overall goals of management accounting informatization construction,establishing information sharing mechanisms and establishing management accounting informatization frameworks.

关 键 词：区块链 管理会计 信息化 

分 类 号：F23[经济管理—会计学]